ACIT-2(1)(1), MUMBAI vs. GEECEE VENTURES LIMITED, MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee

DATTA PRASAD SAHAKARI PATSANSTHA LTD,MUMBAI vs. INCOME TAX OFFICER -26(3)(2), MUMBAI , MUMBAI

In the result, appeal is partly allowed

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

1) to (4)xxxxxxxxxxxxxxxxxxxx (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under the heading "C.—Deductions in respect of certain in- comes", no deduction shall be allowed to him thereunder

GURU TEGBAHADUR CO-OP. CREDIT SOCIETY LTD.,MUMBAI vs. ITO , WARD 26 (1)(5), MUMBAI

The appeal of the assessee is dismissed

Bench: Shri Vikas Awasthyआअसं. 3946 /मुं/2019("न.व.2014-15) Raj Tarang 1 Housing Society, Shiv Vallabh Cross Road, Ashokvan, Rawalpada, Dahisar East, : अपीलाथ"/ Appellant Mumbai 400 068. Pan:Aaaar-6740-H बनाम/ Vs.

condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under S. 264 (1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been

RAJ TARANG HOUSING SOCIETY,MUMBAI vs. ITO ,WARD 32(3)(1), MUMBAI

The appeal of the assessee is dismissed

Bench: Shri Vikas Awasthyआअसं. 3946 /मुं/2019("न.व.2014-15) Raj Tarang 1 Housing Society, Shiv Vallabh Cross Road, Ashokvan, Rawalpada, Dahisar East, : अपीलाथ"/ Appellant Mumbai 400 068. Pan:Aaaar-6740-H बनाम/ Vs.

condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under S. 264 (1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been

LEKHA PARIKSHA VIBHAG KARMCHARI SAHAKARI PATSANSTHA LTD,THANE vs. CPC , BANGALORE

In the result, we do not find any merit in the Writ Petition, the same is therefore dismissed

Bench: Us. We Find That The Said Delay Has Been Properly

delay is condoned and appeal is admitted for adjudication. 3. The only issue to be decided in this appeal is as to whether the assessee is entitled for claiming deduction u/s 80P of the Act in terms of section 80AC of the Act, when the return of income was not filed within the due date prescribed u/s 139(1

STERLING COURT F WING CO OP HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 31(2)(1), MUMBAI

80A(5) r.w.s. 139(1) of\nthe Act, any deduction claimed under Chapter-VIA which includes section 80P\nalso is not admissible unless the return of income is filed on or before the due\ndate specified under section 139(1) of the Act. The ld. CIT(A) also mentioned\nthat the interest income received by the assessee from Saraswat

SHREE MANGIRISH CO-OPERATIVE HSG LTD.,MUMBAI vs. ITO, WARD-42(1)(5), MUMBAI

In the result, the appeal filed by the assessee stands allowed for\nstatistical purposes

80A(5), the claim for deduction under\nsection 80P could be made by an assessee in a return filed within\nthe time prescribed for filing such returns under any of the above\nprovisions. The amendment to Section 80AC with effect from 1-4-\n2018, however, mandated that for an assessee to get a deduction\nunder section

STERLING COURT F WING CO -OP. HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 31(2)(1), MUMBAI

Accordingly\nallowed, in terms of our aforesaid observations.\n16. In combined result, all the three appeals of assessee are allowed in terms\nof our aforesaid observations

80A(5) r.w.s. 139(1) of\nthe Act, any deduction claimed under Chapter-VIA which includes section 80P\nalso is not admissible unless the return of income is filed on or before the due\ndate specified under section 139(1) of the Act. The ld. CIT(A) also mentioned\nthat the interest income received by the assessee from Saraswat

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

STERLING COURT F WING CO OP HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 31(2)(1), MUMBAI

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

80A(5) r.w.s. 139(1) of the Act, any deduction claimed under Chapter-VIA which includes section 80P also is not admissible unless the return of income is filed on or before the due date specified under section 139(1) of the Act. The ld. CIT(A) also mentioned that the interest income received by the assessee from Saraswat