TMI Blog2023 (4) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 26-4-2023 - Shri Challa Nagendra Prasad, Judicial Member, And Shri Pradip Kumar Kedia, Accountant Member For the Assessee : Shri G. S. Kohli, C. A.; For the Department : Shri R. K. Jain, Sr. D. R.; ORDER PER C.N. PRASAD, J.M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)] New Delhi/National Faceless Appeal Centre [NFAC] dated 10.03.2022 for assessment year 2018-19 in denying the assessee deduction claimed under section 10AA of the Income Tax Act, 1961 (the Act) on the ground that the assessee did not file return within time specified under section 139(1) of the Act. 2. Briefly stated the facts are that the assessee filed return of income on 29.11.2018 declaring income of Rs.15,26,820/- after claiming deduction of Rs.75,10,646/- under section 10AA of the Act. The return was processed by CPC, Bangalore, under section 143(1) of the Act, on 12.02.2020 denying the deduction claimed under section 10AA of the Act for not filing return of income within the due date specified under section 139(1) of the Act i.e. 30.09.2018 which was extended till 31.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act. The ld. Counsel further submits that the assessee has also paid all the taxes due as per the return of income within the due date specified under section 139(1) of the Act and only the return could not be filed within due date as the assessee was not well as he was hospitalized from 27.10.2018 to 15.11.2018. Therefore, the ld. Counsel for the assessee submits that there is a reasonable cause in not filing the return of income within the due date specified under section 139(1) of the Act and in any case filing return within the time specified under section 139(1) of the Act is not mandatory for availing the exemptions under section 10AA of the Act and therefore there is justification in denying the claim for exemptions under section 10AA of the Act to the Assessee. 5. The ld. DR strongly supported the order of the ld. CIT (Appeals) and also placed reliance on the decision of the Special Bench of the ITAT, Rajkot in the case of M/s. Saffire Garments Vs. Income Tax Officer (supra) and the decision of the Hon ble Supreme Court in the case of CIT Vs. Dilip Kumar Company (supra). 6. Heard rival submissions perused the orders of the authorities below and the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10A and 10B of the I.T. Act have been amended by inserting appropriate clauses and providing that the exemption shall not be allowed unless the return of income is filed within the specified due date u/s 139(1) of the I.T. Act. The restrictive clauses provided u/s 10A and 10B of the I.T. Act are tabulated as under:- Sl. No. Section Restrictive clause (i) 10A Proviso to sub section (1A) of section 10A reads as under: (1A) (i) (ii) Provided that no deduction under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub section (1) of section 139. (Note : There was no restriction originally and the said proviso u/s 10(1A) was inserted by the Finance Act, 2005 w.e.f. 01.04.2006; applicable to the AY 2006-07 onwards) (ii) 10B Fourth proviso to sub-section (1) of section 10B read as under: 10B. (1) .. Provided also that no deduction under this section shall be allowed to an assessee who doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 33, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if every allowance or deduction referred to therein and relating to or allowable for any of the relevant assessment years ending before the 1st day of April, 2001, in relation to any building, machinery, plant or furniture used for the purposes of the business of the undertaking in the previous year relevant to such assessment year or any expenditure incurred for the purposes of such business in such previous year had been given full effect to for that assessment year itself and accordingly subsection (2) of section 32, clause (ii) of sub-section (3) of section 32A, clause (ii) of subsection (2) of section 33, sub-section (4) of section 35 or the second proviso to clause (ix) of sub-section (1) of section 36, as the case may be, shall not apply in relation to any such allowance or deduction; (ii) no loss referred to in sub-section (1) of section 72 or subsection (1) or sub-section (3) of section 74, in so far as such loss relates to the business of the undertaking, shall be carried forward or set off where such loss relates to any of the relevant assessment years ending before the 1st day of Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A) to rewrite the Law and Rule that exemption is not to be allowed since the return of income was not filed within the specified due date u/s 139(1) of the I.T. Act. 13. Section 80AC of the I.T. Act was amended by the Finance Act, 2007 by inserting section 80ID / 80IE of the I.T. Act in order to extend the restrictive clause to the said sections, and it has application only for the post-amendment assessment years. In other words, in the absence of restrictive clause prior to the amendment, it is not permissible to impose the restriction in sections 80ID/80IE of the I.T. Act for the preamendment assessment years. It is settled law that express mention of one or more things in a particular context excludes all other found not mentioned. The maxims of statutory interpretation is the expression unius est exclusion alterius applies in the present context to express one thing is to exclude another. In this context, we rely on the judgment of the Hon ble Apex Court in the following cases:- (i) Dr.Venkatachalam v. Dy.Transport Commissioner SAIR 1977 SC 842. (ii) Md.Alauddin Khan v. Karam Thamarjit Singh (2010) 7 SCC 530. 14. The Hon ble High Court of Delhi has applie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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