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1 result for “condonation of delay”+ Section 80A(5)clear

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Key Topics

Section 80P11Section 143(1)3Section 143(1)(a)3

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

ITA 607/RJT/2024[2018-19]Status: DisposedITAT Rajkot22 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld .Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 84

80A(5) of the Income Tax Act stipulates that deductions under Chapter VI-A, which includes Section 80P, are allowable only if the claim is made in the return of income. Furthermore, Section 80AC mandates that such returns must be filed within the due date specified under Section 139(1). Failure to file the return within the prescribed time renders