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2023 (4) TMI 687 - AT - Income TaxDeduction u/s 80P denied - return of income had been filed late - CPC jurisdiction to make the disallowance in question, in the order u/s 143 (1) - scope of amendment to section 143(1) (a)(v) brought in by Finance Act, 2021 - HELD THAT:- It is not in question that section 80AC of the I.T. Act, as amended by Finance Act, 2018, stipulated that for claiming deduction u/s 80P of the Act, the return of income was required to be filed before the due date, as prescribed by section 139(1) and in the present case, the return was filed belatedly. It was only by the amendment to section 143(1) (a)(v) brought in by Finance Act, 2021, that the CPC can be said have been vested, exercising powers u/s 143(1)(a), to make disallowance on the ground of belated return. Prior to that, as per the un-amended provisions, the AO could disallow a claim u/s 143(1) (a) only on the grounds of arithmetical error or that the Assessee had made an incorrect claim, etc. See 'Fatehraj Singhvi & Ors. v. UOI and Ors'; [2016 (9) TMI 964 - KARNATAKA HIGH COURT] It goes without saying that in the absence of enabling powers, no disallowance can be made. As such, enabling provisions being absent, the CPC did not have the jurisdiction to make the disallowance in question, in the order u/s 143 (1) - we find support from 'The Lanjani Co-operative Agri Service Society Ltd., VPO Lanjani, Kangra (HP) [2022 (9) TMI 345 - ITAT CHANDIGARH] Decided in favour of assessee.
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