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2023 (5) TMI 1243 - AT - Income TaxBenefit of section 80P - Claim denied on the ground of belated filing of Return of Income - as argued delay in filing of return of income was occasioned due to reasons beyond the control of the assessee - HELD THAT:- Assessee cannot be denied the deduction u/s. 80P on the ground that the return of income was not filed within the due date prescribed u/s. 139(1) of the Act under proceedings made u/s. 143(1) of the Act for the Assessment Year 2019-20. Thus the intimation u/s 143(1) is invalid in law and thereby quashed. See LUNIDHAR SEVA SAHKARI MANDALI LTD., LUNIDHAR VERSUS THE ASSESSING OFFICER (CPC) , BENGALURU [2023 (2) TMI 1012 - ITAT RAJKOT] - Appeal of the assessee is allowed.
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