TMI Blog2023 (3) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Pvt. Ltd [ 2022 (10) TMI 617 - SUPREME COURT] Deduction u/s 80P - assessee has not filed the return of income on or before the due date specified u/s 139(1) - HELD THAT:- As gone through the provisions of section 80AC(ii) amendment, which made it clear that any deduction that is claimed under para c of Chapter VI A would be admissible, only if the return of income in that case is filed within the prescribed due date. Therefore, no claim under any of the provisions of para c of Chapter VIA would be admissible in the case of belated return. It present case return of income was filed beyond the due date of filing of return of income specified u/s 139(1) - it is a mechanical exercise and one that can be carried out by CPC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an order u/s 154 on 06.01.2020, without making any changes to the order u/s 143(1) of the Act. 3. Aggrieved, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) after considering the submissions made by the assessee, dismissed the appeal filed by the assessee. 4. On being aggrieved, the assessee preferred an appeal before the Tribunal and raised the following grounds : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) ought to have held that the adjustments made in the intimation u/s 143(1) of the Act were outside the scope of adjustments that can be made while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 u/s 80P of the Act is justifiable or not, it was the submission of the assessee that the AO as well as the Ld.CIT(A) denied the benefit u/s 80P of the Act, since the assessee has not filed the return of income on or before the due date specified u/s 139(1) of the Act. He further argued that though there is amendment to section 80AC(ii), but corresponding provisions u/s 143(1)(v)(a) was amended only w.e.f. 01.04.2021. Therefore, it should be applicable. from A.Y.2022-23 only. He further submitted that the assessee s appeal pertains to the A.Y.2018-19, therefore, the Ld.CIT(A) is not right in confirming the disallowance of deduction made by the AO u/s 80P of the Act. 6. On the other hand, the Ld.DR has submitted that there is amendment t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut by CPC very much within the scope of section 143(1)(a)(ii) of the Act. Therefore, the contention of the assessee that the amendment made to section 143(1)(a)(v) is applicable w.e.f. 01.04.2021 has no application in the present case on hand, since the assessee made incorrect claim, according to the decision rendered by the Hon ble High Court of Madras. Therefore, the decision relied on by the Ld.AR, which was passed by the SMC Bench of ITAT, Chandigarh has no application. Therefore, I am of the view that the disallowance u/s 80P of the Act has been rightly made by the CPC and upheld by the Ld.CIT(A). Therefore, the grounds raised by the assessee are liable to be dismissed. In the result, the grounds raised by the assessee are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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