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2023 (6) TMI 264 - AT - Income TaxDisallowance of deduction u/s 80P - assessee filed return of income belatedly for beyond prescribed time limit - HELD THAT:- As decided in Veerappampalayam Primary Agricultural Cooperative Credit Society Limited case [2021 (4) TMI 1169 - MADRAS HIGH COURT] the date of filing of the return of income would be apparent on the face of return and upon a perusal thereof, it would be clear as to whether the return is a valid return, having been filed within the statutory time limit, or a belated one. This is mechanical exercise and one that can be carried out by the CPC, very much within the scope of Section 143(1)(a)(ii) of the Act. AR submitted that Section 143(1)(a)(v) which was introduced on 01.04.2021 cannot be applicable in A.Y. 2019-20 in the present assessee’s case as the AO does not have power related to Chapter-VIA Part-C wherein deduction under Section 80P has to be claimed - assessee has admitted that returns were filed belatedly. The assessee should have filed the return within the extended period of due date but the assessee failed to do so. The Assessing Officer thereby issued intimation under Section 143(1) of the Act and has categorically disallowed the deduction under Section 80P of the Act on the ground of belated returns. It appears in Part-A, Schedule 6A of the intimation that return is not within the due date but the fact remains that on merit also the assessee has not taken cognisance of its claim. As assessee filed return belatedly and Section 80AC(ii) of the Act is inapplicable in present case. The CIT(A) was right in denying the claim of assessee that of deduction under Section 80P - Decided against assessee.
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