2009 (10) TMI 890

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....#39;s members being workers. The Society is engaged in civil construction work and is also said to be engaged in purchase and sale of construction materials like sand. In the return filed for 2003-2004, respondent did not make any claim of deduction or exemption under Section 80P(2)(vi). However, when the return was taken for scrutiny assessment and notice received under Section 143(2), the assessee's representative raised a claim of exemption/deduction available to the assessee under Section 80P(2)(vi) of the Act as the purpose of constitution and functioning of the Society is "collective disposal of labour of it's members" qualifying for deduction under the above provision. The Assessing Officer allowed the assessee to raise the c....

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.... in the original return filed for the year 2003-2004 and no revised return was also filed when assessment was taken up for scrutiny. However, we find no substance in this contention because the claim was raised through a letter filed by the representative appearing for the assessee before the Assessing officer and the Assessing Officer in fact accepted the same, considered the case on merits and completed the assessment. Even though Senior Counsel for the appellant has relied on the decision of the Supreme Court in GOETZE (INDIA) LTD. V. COMMISSIONER OF INCOME-TAX reported in (2006) 284 ITR 323 and contended that without filing a revised return assessee is not entitled to put forward a claim of deduction, we do not think the decision has an....

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....Tribunal's order and after considering the constitution and nature of activities of the respondent-Society, we feel the Society is entitled to deduction under Section 80P(2)(vi) on the entire income because in the first place, all the members of the Society are workers and they engage themselves in the execution of civil works undertaken by them. There is no case for the department that Society consists of any member other than construction worker and there is also no case that all the member- workers are not engaged in the activities of the Society which is execution of civil construction work. A workers' Society undertaking civil construction work and executing the work by themselves rightly answers the activity referred to in Sec....