TMI Blog2021 (4) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Section 80AC(ii) as it stood post amendment with effect from 01.04.2018 - HELD THAT:- The scope of an 'intimation' under Section 143 (1) (a) of the Act, extends to the making of adjustments based upon errors apparent from the return of income and patent from the record.The explanation cannot curtail or restrict the main thrust or scope of the provision and due weightage as well as meaning has to be attributed to the purposes of Section 143(1)(a) The provisions of Section 80AC(ii) make it clear that any deduction that is claimed under Part C of Chapter VIA would be admissible only if the return of income in that case were filed within the prescribed due date. Thus no claim under any of the provisions of Part C of Chapter VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50, 20711, 20767 & 25806 of 2019 - - - Dated:- 7-4-2021 - And WMP. Nos. 8392, 8393, 8395, 8400, 8401, 8403, 7625, 7622, 5799, 5801, 7623, 5257, 5259, 5266, 5267, 8366, 8369, 14346, 16166, 16167, 16171, 16225 16226 of 2020, 17360, 17379, 17367, 17343, 17346, 17352, 19868, 19869, 19934, 19937, 25253, 25254 of 2019 and 2654 of 2021 Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.P.V.Sudakar in W.P. No.7038 7043 of 2020 Mr.C.Prakasam in W.P. Nos.17938, 17944, 17950, 17954, 17957, 17963, 20711, 20767, 25806 of 2019 and 7014 of 2020 No Appearance in W.P. Nos.4441, 4901 4448 of 2020 Mr.R.L.Ramani, Senior Counsel for Mr.P.V.Sudakar in W.P. No.6455 of 2020 For the Respondents : Mrs.Hema Muralikrishnan, Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In schedule VI-A, under Part-C deduction in respect of certain incomes, in Sl.No.2.1 deduction is claimed under Section 80P however return is not filed within due date 1537745 0 1537745 (iii) None of the petitioner societies have either responded to the notices or furnished any explanation in regard to the proposed alleged adjustment. (iv) In view of the utter silence on the part of the petitioner, the proposals have come to culminate in the intimations impugned in these writ petitions. 3. The challenge to the intimations is on the ground that they do not confirm to the prescription of Section 143(1)(a) of the Act. Mr.Sudhakar and Mr.Prakasam, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 143(1)(a) of the Act explains an incorrect claim' for the purpose of Clause (ii) of Section 143 (1) (a) of the Act, as meaning a claim based on an entry in a return of income. According to them, the date of return does not constitute an 'entry' and hence no adjustment is called for on this score. 6. Section 143 (1) (a) of the Act reads thus:- '143. (1) Where a return has been made undersection 139, or in response to a notice under sub-section (1) ofsection 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the return; (ii) an incorrect claim, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employs the term 'entry' would, in my view, not be correct and the provision must be given full and unfettered play. The explanation cannot curtail or restrict the main thrust or scope of the provision and due weightage as well as meaning has to be attributed to the purposes of Section 143(1)(a) of the Act. 8. The provisions of Section 80AC(ii) make it clear that any deduction that is claimed under Part C of Chapter VIA would be admissible only if the return of income in that case were filed within the prescribed due date. Thus no claim under any of the provisions of Part C of Chapter VIA would be admissible in the case of a belated return. There is no dispute on this position. The date of filing of a return of income would be ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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