TMI Blog2019 (2) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation issue. 4. The learned Counsel appearing for the assessee submitted that the assessee filed the appeals for the above said two years before the CIT(A) manually within the limitation period. Subsequently, it came to the notice of the assessee that the appeals have to be filed electronically and accordingly the assessee filed the appeals again for both the Assessment Years by electronic mode. The Ld CIT(A) has taken cognizance of the date of filing appeal electronically and hence he has held that they were barred by limitation by the days mentioned above. The learned AR submitted that the assessee had filed the appeals manually in time and the delay has occurred in filing the appeals electronically. Accordingly he submitted that the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cannot reject the appeal of the assessee on the ground that it was not filed electronically and was filed manually. I, therefore, set aside the order of the CIT(A) and restore the matter to his file with a direction to adjudicate the appeal on merit by passing a reasoned order after affording opportunity of being heard to the assessee. If need be, assessee may be directed to file appeal electronically also. 6. 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. In the case of WeP Solutions India Ltd (supra), the Co-ordinate Bench has expressed the view that the appeal cannot be rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CIT vs. M/s Sri Biluru Gurbasava Pattina Sahakari Sangha Niyamitha, Bagalkot (ITA No.5006/2013), yet the AO rejected the same without examining the decision by observing that the revenue has filed SLP against the said decision. 8. The Ld CIT(A) dismissed the appeal of the assessee by following the decision rendered by Hon ble Supreme Court in the case of Citizen Co-operative Society Ltd vs. ACIT (2017)(84 taxmann.com 114)(SC). 9. The case of the Ld A.R is that the decision rendered in the case of Citizen Cooperative Society is not applicable to the facts of the case, since the assessee has not lent any money to any of the members who are not entitled to participate in the profits of the assessee. He submitted that the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r applying the provisions of sec.80P(4) of the Act in the hands of the assessee. 12. 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. 13. Accordingly, we set aside the order passed by Ld CIT(A) in assessment year 2014-15 and restore the same to the file of the assessing officer for examining the claim of the assessee afresh. 14. In the result, all the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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