SAHYADRI FARMERS PRODUCER COMPANY LIMITED,NASHIK vs. ACIT CIRCLE - 1, NASHIK

In the result, the appeal of the assessee stands allowed

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.951/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Sahyadri Farmers Producer Vs. Acit, Circle-1, Nashik. Company Limited, Survey No.1102/8, Behind Police Head Quarter, Adgaon, Nashik- 422003. Pan : Aapcs1516D Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amit Bobde Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.03.2025 Passed By Ld. Addl./Jcit(A)-6, Delhi [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “ (All The Grounds Are Without Prejudice To Each Other) 1. The Learned Addl/Jcit (A)-6 Delhi Erred In Law & Fact In Upholding Disallowance U/S Boib(114) Amounting To Rs.8,73,57,770 Made By Learned Dcit, Cpc (Hereinafter

801B (11A) of ITA, 1961. 4. The learned I-T authorities erred in law in disallowing deduction u/s 80IB (11A) in the intimation order on account of delay in filing the audit report without appreciating the fact that: - Filing of Form 10CCB is merely a procedural compliance - Denial of claim in the intimation order is beyond the jurisdiction - Form 10CCB