TMI Blog2022 (9) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... the due date prescribed u/s.139(1). As per amendment brought in by Finance Act, 2018 w.e.f 1-4-2018 in section 80AC of the Act, as per clause (ii) of the said section on or after first day of April, 2018, no deduction is admissible under any provisions of Chapter VIA of the Act unless the assessee furnishes return of income for such assessment year on or before the due date specified under sub-section (1) of section 139. The assessee in order to claim deduction u/s. 80P was required to file the return before the due date as specified in sub-section (1) of section 139 of the Act. Assessee has stated to have faced genuine hardship, which prevented it to file the return of income before the due date. In the instant case the assessee fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Centre (NFAC), Delhi [in short ld. CIT(A) ] dated 20.09.2021 arising out of the assessment order framed u/s 143(1) of the Act dated 10.09.2020. 2. Registry has informed that the appeal is time barred by 3 days. Application for condonation of delay is filed and the reason for the delay of 3 days was due to holidays for three consecutive days. I am satisfied with the reasons and thus condone the delay and admit the appeal for adjudication. 3. When the case was called for none appeared. Perusal of records shows that number of opportunities were granted, but the assessee failed to appear on last two occasions. I, thus, decide to dispose off the appeal with the assistance of the Ld. Departmental Representative and records placed before m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasons and in view of provisions of section 80AC of the Act denied the deduction u/s. 80P of the Act as the assessee has not filed return of income before the due date as specified in sub-section(1) of section 139 of the Act. 7. Aggrieved, now the assessee is in appeal before this Tribunal. 8. The Ld. DR vehemently argued supporting the order of the ld. CIT(A). 9. I have heard the ld.DR and carefully perused the record. Assessee is dissatisfied with the denial of deduction u/s. 80P of the Act by ld. CIT(A) by applying the provisions of section 80AC of the Act. The undisputed facts remains that the assessee filed belated e-return on 18-07-2020 for the AY 2019-20, which was beyond the due date prescribed u/s. 139(1) of the Act. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not given it to anyone. The appellant was left with no other option but to contact Income Tax e-filing web managers to password. After several communications with them, submitting various documents as requested by them, finally vide their mail dt. 14th July, 2020, they had reset the password by providing your appellant new set of login credentials. It is a general principle and also rights given by the Constitution of India that before any disallowance a right of hearing and also genuine cause of delay should have been ascertained by the Assessing Officer. However, no opportunity of being heard was given. The above facts was the real cause of delay which is beyond assessee s control. Assessee had taken all reasonable steps to procur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment in relation to the previous year in which such deduction is claimed: Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.] 12. On perusal of the above sub-section (2) of section 119, I observe that The Board (CBDT) has the power to condone such delay. In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return. I also observe that the genuineness of claim of the assessee regarding deduction u/s. 80P of the Act has not been examined and the claim was denied merely for delay in filing e-return. It will certainly create hardship to the assessee if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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