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2013 (1) TMI 286 - AT - Income TaxWhether manual filed return is a valid return under Income Tax Act, whereas e-filling is mandatory as per CBDT - Assessee has filed the return manually before the due date prescribed u/s 139(1) - The electronic return alone was filed after the due date - The CBDT has prescribed to file the returns electronically - Deduction u/s 80IC – Deduction not allowed by virtue of Sec. 80AC Held that:- Yes, that return is absolutely valid in law. This compulsion has been made as a result of the direction issued by the CBDT. The direction of the CBDT cannot go beyond the Act and Rules. It cannot overtake the apparent words of the statute. Therefore, filing of return electronically is a directory provision and if the return is filed manually on or before due date, such return cannot be ignored. The maximum the A.O. can ask the assessee is to file the return again electronically, so that the technicality of processing is satisfied. This is only for the administrative convenience of the Income-tax department. The statute consisting of Act and Rules speak of filing of return before due date and contents of that must be furnished in that return. The format has been prescribed by the Rules and also the contents have been prescribed by the Rules. Filing of the return also has been prescribed by the Act. Nowhere in the Act or Rules, there is a mandatory provision that the return must be filed only electronically. Therefore, the claim of the assessee for deduction u/s 80IC cannot be denied on the ground of law stated in Sec.80AC. In favour of assessee
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