TMI Blog2022 (12) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act that although it has been prescribed in the relevant statute to claim the impugned deduction only after filing Section 139(1) return before the due date, this tribunal s recent coordinate bench in the case of M/s. Krushi Vibhag Karmchari Vrund Sahakari Path Sanstha [ 2022 (10) TMI 348 - ITAT NAGPUR] has held the foregoing condition(s) as directory and not a mandatory one. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms a binding precedent once dealing with assessment year 2009-10 only i.e., before 01.04.2018. We thus uphold the learned lower authorities action under challenge therefore denying sec.80P deduction in issue. - Shri Satbeer Singh Godara, Judicial Member and Shri Manoj Kumar Aggarwal, Accountant Member For the Appellant : Shri Kabil Chandran, Adv. For the Respondent : Smt. J.M. Jamun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tful consideration to the vehement rival submissions and see no merit in assessee s stand. We make it clear that the assessee has indeed quoted Section 80AC(ii) of the Act that although it has been prescribed in the relevant statute to claim the impugned deduction only after filing Section 139(1) return before the due date, this tribunal s recent coordinate bench in the case of M/s. Krushi Vibhag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstructions) at Pages 446 to 448 under Chapter 5 thereof. So far as the assessee s reliance on this tribunal s learned coordinate bench s decision (supra) is concerned, the same hardly forms a binding precedent once dealing with assessment year 2009-10 only i.e., before 01.04.2018. We thus uphold the learned lower authorities action under challenge therefore denying sec.80P deduction in issue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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