TMI Blog2023 (1) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Shri Nava Ujala Seva Sahakari Mandali Ltd. [ 2022 (11) TMI 128 - ITAT RAJKOT ] wherein the Bench thought it fit to restore the issue for fresh adjudication on merits to the learned CIT(A). However, since the learned Assessing Officer did not consider the merits of this issue, we deem it just and proper to restore it to the file of learned Assessing Officer instead of learned CIT(A). With this view of the matter,restore the issue to the file of learned Assessing Officer for considering the allowability of section 80P of the Act on merits. We make it clear that we did not pronounce any finding in respect of applicability or otherwise of Section 80AC clause (ii) of the Act. Appeal of the assessee is treated as allowed for statistical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act does not fall under section 143(1)(a)(ii) of the Act also inasmuch as the explanation referring to the incorrect claim is not covering this particular contingency. 4. Learned CIT(A), however, did not agree with the assessee but went on the premise that under the provisions of Section 80AC(ii) of the Act, any claim falling under the heading C. Deductions in respect of certain incomes after the first date of April, 2018 is not to be allowed if the return of income was not furnished within the time to file the same under section 139(1) of the Act. Consequently, learned CIT(A) dismissed the appeal. 5. Aggrieved by such an order of the learned CIT(A), assessee preferred this appeal arguing on the same lines as were advanced befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout amendment to Section 143(1)(a)(v) of the Act, the provisions under section 80AC clause (ii) of the Act are enough for the authorities to consider the claim of the assessee under section 80P of the Act. 7. I have gone through the record in the light of the submissions made on either side. It is a fact that amendment to section 143(1)(a)(v) of the Act, covering the deductions in respect of any of the provisions under chapter VIA of the Act has come into force with effect from 01/04/2021 and, therefore, there cannot be any prima facie adjustment there under at the stage of 143(1) of the Act itself. Further, the Co-ordinate Bench in the case of Shri Nava Ujala Seva Sahakari Mandali Ltd. (supra), referred to the aspect of 143(1)(a)(ii) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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