TMI Blog2022 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... s been condoned. Assessee should have moved an application to the Central Board of Direct Taxes ( short, the Board ), which may if considering desirable or expedient so to do for avoiding genuine hardship in any case or clause of cases either may authorize any Income-tax authority not being the Commissioner (Appeals), to admit such application and deal with the same in accordance with law or itself pass a general or special order and if the assessee s application is accepted in the manner provided above, then the deduction under Chapter IV/VIA may be allowed. In the instant case the assessee has failed to bring forth any such communication or any order condoning such delay in filing return of income before the due date specified u/s. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y allowable deduction under section Ba-lE of the Act of Rs. 7q16,054/- made by the Id. AO in an intimation passed under section 143(1) of the Act without allowing any opportunity of being heard to the appellant. 4. For that without prejudice to ground nos. 2 and 3 above, alternatively, statutorily allowable credit under section 115JD of the Act in respect of taxes paid in earlier years as Alternate Minimum Tax ought to have been allowed to the appellant. 5. For that the impugned order of the Id. CIT(A) being passed in gross violation of the principles of natural justice and without allowing any opportunity of being heard in respect of decisions relied upon by him in the impugned order, the same is bad in law. 6. For that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before this tribunal on earlier dates. 7. Per contra, the Ld. Departmental Representative vehemently argued supporting the orders of the lower authorities. 8. We have heard the rival contentions and perused the material placed before us. The sole grievance of the assessee is that the ld. CIT(A) erred in not allowing deduction u/s. 80IE of the Act for the sole reason that the return of income filed by the assessee was belated. We find that both the lower authorities have denied the claim of assessee applying the provisions of section 80AC of the Act, which reads as follow:- 80AC: Deduction not to be allowed unless return furnished. Where in computing the total income of an assessee of the previous year relevant to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip in any case or class of cases, by general or special order, authorise 13[ any income-tax authority, not being a 14[ ] Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law; (c) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with any re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is accepted in the manner provided above, then the deduction under Chapter IV/VIA may be allowed. 11. However, in the instant case the assessee has failed to bring forth any such communication or any order condoning such delay in filing return of income before the due date specified u/s. 139(1) of the Act. 12. As far as decisions referred by the Ld. Counsel for the assessee are concerned, we do not find it necessary to refer the same, since the provisions of the I.T. Act are very much clear and there cannot be two opinions for interpreting the provisions of section 80AC to the extent claiming that for deduction u/s. 80IE of the Act return of income is mandatorily required to be filed within the due date as prescribed u/s. 139(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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