TMI Blog2024 (3) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... the due date as prescribed under the relevant statues, then no disallowance be made in that respect. Adjustments u/s 143(1)(a)(ii) - Disallowance of deduction u/s 80JJAA while processing the return u/s 143(1) - HELD THAT:- As decided in Sujatha Pugazendhi vs. ACIT[ 2023 (4) TMI 288 - ITAT CHENNAI ] as held that up to assessment year 2020-21, there is no provisions u/s. 143(1)(a) of the Act to make any adjustments towards Chapter VI-A deductions while processing return of income u/s. 143(1)(a) of the Act. Therefore, we are of the considered view that even if assessee does not file return of income on or before due date prescribed u/s. 139(1) of the Act, then no adjustment can be made towards Chapter VI-A deductions under the head C- deductio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income U/s 143(1) when in fact entire the sum was paid within the due dates specified under the relevant statues and wrong mention of dates in Tax Audit Report were duly brought to the notice of Ld. CIT (Appeals). 2) For that on the facts and circumstances of the case, the confirmation of addition of Rs. 11,76,344/- invoking Sec 36(1) (va) by CIT (Appeals) is wrong in as much as there is no delay in deposit of employees contribution to P.F. and ESI and thus addition made is totally unwarranted and untenable in law. 3) For that on the facts and circumstances of the case, action of Ld. CIT (Appeals) was grossly erred in confirming the disallowance of deduction of Rs. 8,39,005/- claimed U/s 80 JJAA by the Ld. A.0. CPC as the return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed u/s 80JJAA of the Act. 7. The ld. Counsel in this respect has submitted that the assessment year under consideration being A.Y 2019-20 and at the relevant time, there was no provision for making such disallowance u/s 143(1) of the Act. He in this respect has relied upon the decision of the Coordinate bench of the Tribunal in the case of Sujatha Pugazendhi vs. ACIT reported in 2023 (4) TMI 288, wherein, the Coordinate bench of the Tribunal on the identical issue has made the following observations: 9. The next issue that came up for our consideration from grounds of appeal filed by the assessee is disallowance of deduction claimed u/s. 80JJAA of the Act. The ld. Counsel for the assessee, submitted that deduction u/s. 80JJAA of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puting income u/s. 143(1)(a) of the Act. From the above, it is very clear that up to assessment year 2020-21, there is no provisions u/s. 143(1)(a) of the Act to make any adjustments towards Chapter VI-A deductions while processing return of income u/s. 143(1)(a) of the Act. Therefore, we are of the considered view that even if assessee does not file return of income on or before due date prescribed u/s. 139(1) of the Act, then no adjustment can be made towards Chapter VI-A deductions under the head C- deductions in respect of certain income. Since, deduction u/s. 80JJAA comes under Chapter VI-A under the head C, in our considered view, while processing return of income for the assessment year 2018-19, the AO cannot make any adjustments whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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