In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

disallowance u/s 80P of the Act was upheld for the reason that the return of income was filed beyond the due date as specified in section 139(1) of the Act. 4.5 Further, at this juncture, it would not be irrelevant to discuss the decision of the Hon’ble Apex Court in the case of CC v. Dilip Kumar & Company