2025 (2) TMI 1566

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...., CA & Shri Ankur, CA ORDER PER PRADIP KUMAR KEDIA, AM : The instant appeal has been filed at the instance of the Revenue seeking to assail the First Appellate order dated 19.09.2024 passed by ADDL/JCIT(A)- 2, Bengaluru ["CIT(A)"] under s. 250 of the Income Tax Act, 1961 ["the Act"] arising from the order dated 31.10.2023 passed under s. 143(1) of the Act pertaining to assessment year 202....

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....anpower Services, Homecare Services, Building Upkeep and Management etc. The assessee company filed its return of income on 30.09.2023 for AY 2023-24 declaring total income at INR 58,238/- after claiming deduction of INR 5,76,83,963/- under s. 80IAC. While processing the return of income under s. 143(1) of the Act dated 28.05.2024 by the DDIT, CPC, Bengaluru the deduction claimed under s.80IAC was....

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....jurisdictional Assessing Officer (JAO). The Audit Report in Form 10CCB could be eventually uploaded online on 05.10.2023 as against due date on 30.09.2023. Hence the delay of 05 days occurred in uploading the Audit Report was beyond the control of the assessee due to technical glitch at the end of the Department and thus denial of relief by the CPC, Bengaluru without considering such aspects is no....

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.... s. 80IAC of the Act. Failing to upload the prescribed Form 10CCB before the due date, the assessee served the physical copy to the AO (JAO), e-mailed the prescribed Form to CPC, Bengaluru as well as raised the grievance before the Department in this regard. In the wake of these facts, the order of the CIT(A) directing the CPC, Bengaluru to entertain the claim of deduction under s. 80IAC cannot be....