BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

ITA 314/RJT/2022Status: DisposedITAT Rajkot25 April 2023AY 2019-20Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)12 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the disallowance of the Section 80P deduction by the CPC was not a permissible prima facie adjustment under Section 143(1)(a)(ii) as the delay in filing the return did not make the claim 'incorrect' in that context. Furthermore, Section 143(1)(a)(v), which specifically addresses disallowances for late filing, was not in force during the assessment year in question.

What were the facts?

The assessee, a co-operative society, filed its return of income belatedly and claimed a deduction under Section 80P. The CPC disallowed this deduction through an intimation under Section 143(1)(a) citing the late filing of the return.

What were the issues?

Whether a deduction under Section 80P can be disallowed under Section 143(1)(a) solely on the grounds of a belatedly filed return, and whether such disallowance falls within the scope of prima facie adjustments.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 80P,Section 139(1),Section 139(4),Section 80AC,Section 143(1)(a)(ii),Section 143(1)(a)(v)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri D.M. Rindani, A.R
For Respondent: Shri B.D. Gupta, Sr. D.R

PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

This assessee’s appeal for A.Y. 2019-20, arises from order of National Faceless Appeal Centre (NFAC), Delhi dated 31-10-2022, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”.

2.

The assessee has taken the following grounds of appeal:

I.T.A No. 314/Rjt/2022 A.Y. 2019-20 Page No 2 1,23,470/- Faceless Appeal Centre, Delhi erred in confirming action of CPC Bengaluru by disallowing claim of deduction of Rs.3,99,585/- by failing to appreciate that provi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80P

All 5,069 judgments and leading authorities on Section 80P →

Recent GST High Court judgments

Search GST case law →