Fibrefill Engineers v. CIT

177 TTJ 556Income Tax Appellate Tribunal2017#5341 most cited

What is Fibrefill Engineers v. CIT authority for?

A deduction under Section 80IC cannot be denied solely because the return of income was filed belatedly, provided the conditions for filing a belated return under Section 139 are met.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Fibrefill Engineers v CIT · Section 80IC · Section 139 · belated return · deduction claim · filing return in time · income tax act

Issues it is cited on

section 10basection 80a(5)section 10bsection 80acsection 80asection 10aasection 10asection 80psection 10section 142section 139(1)section 139

Judgments citing Fibrefill Engineers v. CIT

Sasthavu Halu Uthpadakara Mahila vs. Prl Commissioner of Income Tax

WP/29583/2019HC Karnataka19 Sept 2019

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

…ntant they came to know that there is delay in filing their respective returns. 5. The learned counsel for the petitioners relied on the decision of the Division Bench of the Delhi High Court passed in Fibrefill Engineers Vs. CIT reported in (2017) 177 TTJ 556 (Del.) wherein, it has held the aspect of delay, genuineness and hardship invoking the provisions of Section 80 AC and deduction under Section 80-IC of the Act, could not come in the way of extending the benefit of deduction under Section 80P of the Act. 6. On the other hand, learned counsel for the respondents resisted the contentio…

Navanidhi Vividhoddesha vs. Prl. Commissioner of Income Tax

WP/29110/2019HC Karnataka19 Sept 2019

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

…ntant they came to know that there is delay in filing their respective returns. 5. The learned counsel for the petitioners relied on the decision of the Division Bench of the Delhi High Court passed in Fibrefill Engineers Vs. CIT reported in (2017) 177 TTJ 556 (Del.) wherein, it has held the aspect of delay, genuineness and hardship invoking the provisions of Section 80 AC and deduction under Section 80-IC of the Act, could not come in the way of extending the benefit of deduction under Section 80P of the Act. 6. On the other hand, learned counsel for the respondents resisted the contentio…