TMI Blog2023 (11) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... ciding this issue. Further, the decision cited by Department is not on the issue of denial of claim by way of adjustment made u/s. 143(1)(a)(v) of the Act and has been rendered on its own set of facts while the assessee s facts are on a different footing. Accordingly, on going through the order passed by the ITAT, we find no apparent mistake in the order passed by the ITAT so as to call for any interference. Miscellaneous Application filed by the Department is dismissed. - SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER For the Appellant : Shri D.M. Rindani, A.R. For the Respondent : Shri Sanjeev Ranjan, Sr. D.R. ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This Miscellaneous Application filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was submitted that ITAT has given due consideration of the amendment made in section 143(1)(a)(v) of the Act to provide that such claim of deduction u/s. 80P can be denied prima facie adjustment u/s. 143(1) of the Act only w.e.f. 01-04- 2021 since the Act was amended from such date and would not apply to assessment years prior to the date of amendment in the statute. Accordingly, it was submitted that the aforesaid Miscellaneous Application is beyond the scope of section 254(2) of the Act since there is no mistake apparent from the record in the order passed by ITAT. 3. Before deciding on the issue, it would be important to reproduce the relevant extracts of the order for ready reference. 7. We have heard the rival contentions and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in case of an incorrect claim, if such incorrect claim is apparent from any information in the return. However, Explanation to the aforesaid section specifies the following cases where the claim made in the return of income can be said to be incorrect for the purposes of this sub-section: (a) an incorrect claim apparent from any information in the return shall mean a claim, on the basis of an entry, in the return, (i) of an item, which is inconsistent with another entry of the same or some other item in such return; (ii) in respect of which the information required to be furnished under this Act to substantiate such entry has not been so furnished; or (iii) in respect of a deduction, where such deduction exceeds specified statutory lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aborated in the Explanation to the aforesaid section, which does not include denial of deduction claimed by the assessee, in case the assessee does not furnish its return of income within the date stipulated under section 139(1) of the Act. The Explanation to the said section specifically provides for cases/instances when the claim made by the assessee could be said to be incorrect . Therefore, in our considered view, the case of the assessee would also not fall within the purview of prima facie adjustment under section 143(1)(a)(ii) (an incorrect claim, if such incorrect claim is apparent from any information in the return). We also observe that the counsel for the assessee has filed copies of orders passed by Commissioner (Appeals), NFAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 53A. 7.4 We note that the instant case, there was a few-month delay in filing the return of income by the assessee for the assessment year 2019-20 and return of income was filed within due date permissible u/s 139(4) of the Act, in which the claim for deduction u/s 80P of the Act was made. Therefore, looking into the totality of facts, we are of the view that claim of deduction u/s 80P of the Act cannot be denied to the assessee only on the basis that the assessee did not file return of income its return of income within due date u/s 139(1) of the Act , in light of the discussion and judicial precedents highlighted above. Therefore, in the interests of justice, we are restoring the case to the file of the Ld. CIT(Appeals) for fresh adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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