2023 (3) TMI 1386

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....nst the orders of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC) dated 08.10.2021, 24.11.2021 and 01.09.2021 for the Assessment Year 2018-19. Since the issue involved in these appeals is common, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts are extracted from I.T.A.No.255/Viz/2021 for adjudication. 2. Brief facts of the case are that the assessee filed it's return of income for the A.Y.2018-19 on 02.01.2019, declaring Nil income by claiming deduction u/s 80P of the Income Tax Act, 1961 (in short "Act"). The order u/s 143(1) was passed by the AO, by disallowing the deduction u/s 80P and making disallowance of delayed payments ....

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....the grounds filed by the assessee, the assessee has raised two issues before me for adjudication, i.e., the AO is not correct in disallowing deduction u/s 80P of the Act and making disallowance of delayed payment of employees' contribution of PF and ESI. So far as the second issue is concerned, now the law is settled after a view had been taken by Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd., in Civil Appeal No.2833 of 2016, order dated 12.10.2022. In the case on hand also, the assessee made remittances before filing the return of income u/s 139(1), but not within the due date specified by the respective PF / ESI Acts. Therefore, I have no hesitation to come to a conclusion that the disallowance made by the AO as well a....

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....of Hon'ble High Court of Madras in the case of AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. Vs. Deputy Commissioner of Income Tax [2022] 138 taxmann.com 571 (Madras). 7. I have heard both the parties and perused the material available on record. Now, so far as the deduction u/s 80P is concerned, we have gone through the provisions of section 80AC(ii) amendment, which made it clear that any deduction that is claimed under para 'c' of Chapter VI A would be admissible, only if the return of income in that case is filed within the prescribed due date. Therefore, no claim under any of the provisions of para 'c' of Chapter VIA would be admissible in the case of belated return. It is undisputed fact that the retur....