2025 (7) TMI 872

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....jee, AR Appeared On Behalf Of The Revenue : Shri Archana Gupta, Addl. CIT, Sr. DR ORDER PER SONJOY SARMA, JUDICIAL MEMBER: This appeal of the assessee for the assessment year 2018-19 is directed against the order dated 26.03.2024 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as 'the 'ld. CIT(A)']. 2. Brief facts of the case are that the ....

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....itted that the assessee is a co-operative society registered under West Bengal Cooperative Societies Act, 2013 amended up to date. For the assessment year under consideration, the return of income has been filed by the assessee belatedly that is beyond the date prescribed u/s 139(1) of the Act. Details of which are given below: AY Due date Date of filing 2018-19 31.08.2018 30.03.....

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....has been given to the AO w.e.f. 01.04.2021 by Finance Act, 2021 relevant to A.Y. 2021-22. Accordingly, the ld. AR submitted that the CPC was not empowered to disallow the claim of the assessee u/s 80P of the Act for the year under consideration while processing return u/s 143(1) of the Act. On the contrary, the ld. DR supported the order passed by the ld. CIT(A). 5. We have heard rival contenti....