2023 (4) TMI 209

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....ear 2017-18. The impugned order was originated `from the order of ld. Income Tax Officer, Ward -3, Tumkur (in brevity the AO) order passed u/s. 143(3) date of order 29.11.2019. 2. The assessee taken the following grounds: Grounds Raised "1) The impugned order is opposed to law and facts of the case insofar as it is prejudicial to the interest of the Appellant. 2) The Ld. CIT(A) erred in not adjudicating all the grounds of appeal raised by the Appellant. 3) The action of the Ld. CIT(A) in directing the Ld. AO to verify and examine whether the appellant is eligible to claim deduction u/s. 80P(2)a)(i) is invalid and bad in law inasmuch as it is outside the purview of section 250 and the Ld. CIT(A) ought t....

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....of tax at source. The section 40(a)(ia) will no more be applicable for the assessee. The assessment was completed with an addition of deduction amount to Rs. 1,22,330,068/- u/s. 80P(2)(a)(i) and disallowance amount of Rs. 2,47,36,787/- u/s. 80P(2)(d). Further, the disallowance of expenses u/s. 40(a)(ia) amount to Rs.9,01,767/- for non-deduction of tax at sources. Aggrieved assessee file an appeal before CIT(A). The CIT(A) in his order upheld the disallowance of the ld. AO. Aggrieved assessee filed an appeal before us by challenging the order of the CIT(A). 4. The ld. Counsel for assessee has filed a paper book before the Bench which is kept in the record. As per the counsel of the assessee, the claim of deduction u/s 80P(2)(a)(i) is no m....

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....ber is no more ineligible for deduction U/s 80P of the Act. The ld. CIT(A) had acted beyond the jurisdiction by setting aside the issue to AO and adjudicated the ground in incomplete manner. The counsel further argued that TDS challan is enclosed with the Paper Book as proof of deduction of tax at source related to expenses which were disallowed u/s. 40(a)(ia). The Counsel mentioned that the challan was never be filed before any of the authority. So prayed for setting aside the matter before the AO. 5. The ld. DR argued vehemently and relied on the order of the Revenue Authority. 6. We heard the rival submissions and perused the documents available in the record. In section 80P(2)(a)(i), the assessee is entitled to deduction related i....