M/S ROYAL GARDEN,UNA vs. ITO, UNA

ITA No.524-Chd/2017- M./s Royal Garden, Una 2

allowance of deduction u/s 80IC of the Income-tax Act, 1961 (in

short 'the Act') because of the non compliance of the provisions of

section 80AC of the Act as the return for the assessment year under

consideration was filed beyond the last date of filing of the income

tax return.

the Ld. Counsel for the assessee is that in fact there was no

deliberate act of delay on the part of the assessee in filing the return

late. That the said return has to be uploaded on the website of the

income Tax Department. That due to some technical error and

connectivity issue, the return could not be uploaded on 30.9.2012 i.e.

the last date of filing of return u/s 139(1) of the Act. The concerned

C.A. of the assessee was able to upload the same only on 3.10.2012.

The Ld. AR has also relied on the decision of the Coordinate Bench

of the Tribunal in the case of ‘M/s Symbiosia Pharmaceuticals P. Ltd

vs. DCIT’ ITA No. 501/Chd/2017 vide order dated 4.10.2017,

wherein, the Tribunal has discussed this issue in para 6.3 onwards.

In that case, the Tribunal deliberated upon the reasons beyond the

control of the assessee in filing the return by due date of filing as

provided u/s 139(1) of the Act. The facts of the case were that the

ITA No.524-Chd/2017- M./s Royal Garden, Una 4

reasons is not justified. In view of this, we allow the appeal of the assessee. Order pronounced in the Open Court on 11.07.2018

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 11.07.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR