2025 (6) TMI 951

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....R ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals) Addl/ JCIT(A)-9, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 09.07.2024 for the AY 2017-18. 02. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the order of ld. AO wherein the addition of Rs. 7,84,470/....

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....g the rival contentions and perusing the materials available on record, I find that the ld. AO has denied the deduction u/s 80P of the Act to the assessee on the ground that the assessee has not filed any return of income. I have perused the provisions of Section 80A(5) of the Act which provides that where the assessee fails to make a claim in his return of income for any deduction under section 1....

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....under any provision of this Chapter under the heading "C.-Deductions in respect of certain incomes", no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139. Therefore, a perusal of the above provisions of section 80AC(ii) is clear that there is no requirement under the Ac....