9911796707
TMI Blog2025 (5) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 25/06/2019 passed u/s 143(1) of the Act by the Central Processing Centre, Bengaluru ['Ld. CPC' hereinafter] anent to assessment year 2018-19 ['AY' hereinafter]. 2. Tersely stated facts of the case are that; 2.1 The assessee is a co-operative society and for the year under consideration filed its return of income u/s 139(4) of the Act on 30/03/2019 declaring total income at NIL after claiming deduction u/s 80P of chapter VI-A of the Act for sum of Rs.10,21,541/-. 2.2 On 25/06/2019 the aforestated ITR of the assessee was summarily processed u/s 143(1) of the Act whereby deduction claimed u/s 80P of Chapter VI-A was denied to the assessee for defaulting in filing the return within the time limit prescribed u/s 139(1) of the Act. 2.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of allowance of claim u/c VI-A of the Act mandates the filing of return with a such claim therein within the time limit prescribed u/s 139(1) of the Act. That is to say, without disputing the application of section 80AC(ii) of the Act, the appellant by the present appeal only challenges the jurisdiction of Ld. CPC in denying the claim for deduction to it through 'primary adjustment' u/s 143(1) of the Act. In view of the appellant, at the relevant time of passing the order of intimation, the Ld. CPC was not vested with the power to deny or disallow the claim for 80P deduction to the assessee. The appellant therefore contended that, the impugned action of disallowance by the Ld. CPC was without authority or sanction of law, hence barred b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing the order of intimation u/s 143(1) of the Act'? To settle this question, it is apt deal with relevant clause (v) of section 143(1)(a) of the Act which deal with the power of Ld. CPC at the relevant period passing intimation order was as; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80- ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; or 8. It is also necessary to note that, subsequently, this sub-clause (v) of clause (a) of s/s (1) of section 143 of the Act was substituted by the Finance Act, 2021 with the following which came into effect from 01/04/2021; (v) disallowance of deduction claimed under [section 10AA or unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned action of disallowance in our considered view was beyond Ld. CPC's jurisdiction or authority. 11. We find the that, a similar issue came for consideration before Co-ordinate bench in 'Bhagyalaxmi Co-Op. Cr. Soc. Ltd. Vs DCIT', 'M/s Sangam Souharda Cr. Sah. Ltd. Vs DCIT' [ITA No 01 & 30/PAN/2023 dt. 01/09/2023] wherein vide para 10-13 was held as; '10. Both the present two appeals are relating to AY 2018-19 and both these assessee societies undisputedly have filed their returns on 15/03/2019 and 31/11/2018 respectively, wherein claim for 80P deductions u/c VI-A of the Act were duly made. The only dispute in these appeals is eligibility of claims made in the belated return, therefore apparently out of two riders laid in s/s (5) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority only vide Finance Act, 2021 and came into effect accordingly. Therefore, in the absence of the enabling jurisdiction provisions, the Ld. CPC lacked the jurisdiction to make any disallowance of claim made u/c VI-A of the act while processing the return summarily u/s 143(1)(a)(v) of the Act. 13. We found that similar views has been taken by various coordinate benches in 'Lanjani Co-Operative Agri Service Society Ltd. Vs DCIT' reported in 146 taxmann.com 468, 'Lunidhar Seva Sahkari Mandali Ltd. Vs. Assessing Officer (CPC)' 200 ITD 0014, And 'Karohta Co-Operative Agriculture Service Society Ltd. Vs ITO (ITA No. 447/CHD/2022)' 12. Undisputedly in the present case, the appellant society furnished its ITR beyond the prescribed due dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
