Section 80P deduction denial based on delayed return filing required fresh adjudication after delay condonation removed its basis.

Non-adjudication of distinct grounds concerning deduction under section 80P required reconsideration where the deduction had been denied solely for delayed return filing. The assessment had initially allowed the deduction, while a subsequent rectification order disallowed it because the return was filed after the due date. As the filing delay was later condoned, the basis for denial no longer remained. The earlier composite disposal had incorrectly treated the assessment year as involving an identical issue to another year. The Tribunal's earlier order for the relevant assessment year was therefore recalled for fresh adjudication.

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Issues: Whether the Tribunal's earlier disposal of the appeal for assessment year 2018-19 required recall where the grounds concerning disallowance of deduction under section 80P on account of delayed filing of return had not been adjudicated and the delay was subsequently condoned.

Analysis: The earlier composite order treated the appeal for assessment year 2018-19 as involving an identical issue to that for assessment year 2016-17. However, for assessment year 2018-19, the rectification order had disallowed the deduction solely because the return was filed after the prescribed due date. The deduction had initially been allowed in the assessment order. Subsequent condonation of the filing delay removed the basis on which the rectification order had denied the deduction. Non-adjudication of the distinct grounds and this subsequent development warranted reconsideration.

Conclusion: The earlier order relating to assessment year 2018-19 was recalled for fresh adjudication of the assessee's appeal.

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