2025 (11) TMI 1487

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.... PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 24.06.2025 of Addl/JCIT(A), Thiruvanantpuram passed u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') arising out of Intimation Order dated 10.03.2021 passed u/s. 143(1) of the Act. 2. When the case called for, none....

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....ome for A.Y. 2019-20 has been furnished on 12.11.2020 after the due date prescribed u/s. 139(1) of the Act, i.e. on 31.08.2019. The Central Processing Centre processed the return applying section 143(1)(a) of the Act and denied the claim of deduction u/s. 80P(2)(a)(i) of the Act on the ground that return has been filed after the prescribed due date u/s. 139(1) of the Act and thus invoked the provi....

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.... on account of delay in furnishing the Income-tax return. The instant case pertains to A.Y. 2019-20 and the return has been processed by the CPC vide order dated 10.03.2021 which is prior to the date of amendment effective from 01.04.2021 brought in by the Finance Act, 2021. 8. Under these given facts and circumstances, we are of the considered view that since CPC was not having powers to make ....