https://www.taxtmi.com/caselaws?id=775084 ITAT Pune set aside the order of Addl./JCIT(A), Faridabad that had confirmed CPC's disallowance of deduction u/s 80IA. The case arose when neither CPC nor the appellate authority acknowledged that the assessee had filed the original return within the prescribed time limit u/s 139(1) of the IT Act, leading to wrongful denial of the deduction. The tribunal noted that the timely filing fact was not brought to the appellate authority's knowledge, which compelled confirmation of the disallowance. ITAT remanded the matter back to Addl./JCIT(A) with directions to decide afresh considering the timely filing of original return and permitted calling for remand report from the Jurisdictional AO if necessary. The appeal was allowed for statistical purposes. en-us Mon, 26 May 2025 00:00:00 +0530 Fri, 18 Jul 2025 15:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775084 ITAT Pune set aside the order of Addl./JCIT(A), Faridabad that had confirmed CPC's disallowance of deduction u/s 80IA. The case arose when neither CPC nor the appellate authority acknowledged that the assessee had filed the original return within the prescribed time limit u/s 139(1) of the IT Act, leading to wrongful denial of the deduction. The tribunal noted that the timely filing fact was not brought to the appellate authority's knowledge, which compelled confirmation of the disallowance. ITAT remanded the matter back to Addl./JCIT(A) with directions to decide afresh considering the timely filing of original return and permitted calling for remand report from the Jurisdictional AO if necessary. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775084