AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

ITA 186/RJT/2022Status: DisposedITAT Rajkot10 February 2023AY 2019-20Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI WASEEM AHMED (Accountant Member)10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that denying the deduction under Section 80P solely on the ground of belated filing of the return (under Section 139(4) instead of 139(1)) is not justifiable. The claim for deduction should be considered if the return is filed within the permissible time limits and further proceedings are pending.

What were the facts?

The assessees, co-operative societies, filed their income tax returns after the due date specified under Section 139(1) but within the extended period under Section 139(4). The CPC disallowed their claim for deduction under Section 80P based on this delayed filing, which was upheld by the CIT(A).

What were the issues?

Whether a deduction under Section 80P can be denied merely because the return of income was filed belatedly under Section 139(4) and not within the original due date under Section 139(1)?

Which sections of the Income-tax Act were involved?

Section 139,Section 143(1),Section 80P,Section 80AC

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Appellant: Shri D.M. Rindani, AR
For Respondent: Shri B.D. Gupta, Sr. DR &, Shri Shramdeep Sinha, CIT(DR)
Hearing: 18.01.2023Pronounced: 10.02.2023

ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all)

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