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2019 (2) TMI 1374 - AT - Income TaxCondonation of delay - Filling of appeal manually - appeal of assessee rejected on the ground that it was not filed electronically but was filed manually - delay in filing appeals electronically - HELD THAT:- Appeal of the assessee cannot be rejected on the ground that it was not filed electronically but was filed manually. In the instant case, the assessee has filed the appeals manually for the above said two years within the limitation period and the delay has occurred only in filing the appeals once again electronically. We are of the view that the delay in filing appeals electronically should not come in the way of rendering justice to the assessee. Accordingly, we condone the delay that occurred in filing the appeals electronically. Eligibility to deduction u/s 80P(2)(a)(i) - HELD THAT:- The question of allowing deduction u/s 80P would arise only if the income is taxable. Further the AO has declined to examine the decision rendered by jurisdictional High Court. Hence the reasoning given by the AO to reject the claim of the assessee is not sustainable. The AO has also not given reasons for applying the provisions of sec.80P(4) of the Act in the hands of the assessee. Since the facts prevailing in the instant case require examination; since the scope of taxability of two streams of income of the assessee has also not been examined and since the AO has not given correct reasoning to reject the claim of the assessee, we are of the opinion that this issue requires fresh examination at the end of the AO.
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