TaxTMI 
TaxTMI 
2025 (11) TMI 1977
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....- may please be deleted. The same could not be rectified under section 154." 2. Precisely stated, the background facts leading to present appeal as culled out from record and as submitted by learned AR for assessee, are such that the assessee-individual filed original return of income of AY 2021-22 on 01.02.2022 u/s 139(1) which was followed by a revised return filed on 12.03.2022 u/s 139(5). These returns were filed well before the extended due of 15.03.2022 for filing return u/s 139(1). In the revised return which was effective, the assessee declared a total income of Rs. 22,83,870/- after claiming a deduction of Rs. 3,93,325/- u/s 80-IB in respect of income derived from business of 'integrated business of handling, storage and transportation of foodgrains'. The AO processed this return vide intimation dated 05.07.2022 u/s 143(1) denying the deduction claimed by assessee u/s 80-IB. Ld. AR submits that the denial of deduction was for the reason of non-filing of Form No. 10CCB (C.A. Certificate) by specified date [i.e. by 15.02.2022 being one month prior to the due date for filing of return u/s 139(1)]. The assessee, however, subsequently e-filed Form No. 10CCB on 07.10.2022 aft....
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....ches on the portal and that it was beyond his control. However, it is seen that the appellant has not brought any material on record to show that the delay was on account of technical glitches in the portal. Mere submission of some reason for delay without substantiating the same, is not sustainable. Therefore, the order passed by the CPC u/s 154 of the Act on 26.12.2022 is found to be in order. Accordingly, grounds of appeal no. 01 & 02 raised by the appellant are hereby dismissed." Now, aggrieved by CIT(A)'s order, the assessee has come in next appeal before us. 3. We have heard learned Representatives of both sides and case record perused. 4. Ld. AR for assessee submitted that the assessee filed return of income on 12.03.2022 well before extended due date u/s 139(1) i.e. 15.03.2022. Further, in the return so filed, the assessee claimed deduction of Rs. 3,93,325/- u/s 80-IB which is very much evident from Column No. 13(b) - 'Deduction Under Chapter VI-A - Amount in Rs. as provided by Taxpaper' of the intimation u/s 143(1) passed by AO. Further, the assessee also obtained Form No. 10CCB from auditor "CA Shri Ankur Goyal" on 29.12.2021 before preparing return of income whe....
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....ntitled to the benefit of deductions under Sections 80HHE and 80GG on the furnishing of the audit report/proof with the rectification application. 9. The submission is without any substance. The intention of the Board is clear. The illustrations and instances referred to in the Board circular are qualified by the words "...... and the like". The illustrations and instances given by the Board are not exhaustive. The intention behind the Board circular is that in case the audit report required to be filed, was not furnished with the return of income, then the deduction claimed can be disallowed as a prima facie adjustment. But, if it is furnished subsequently, then rectification should be carried out to the extent permitted by the Board Circular No. GG9, dated October 25, 1993 (see [1993] 204 ITR (St.) 105). The illustrations given in the Board circular, being not exhaustive, it would include provisions like Sections 80HHE and 80GG as well. The assessee has claimed the same relief as would have been admissible to an assessee who was claiming deduction under Section 80HHC(4) and other sections mentioned in the Board's circular. The assessee claiming deduction under Sectio....
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.... XXX 5. I further find that taking cognizance of this circular the Hon'ble High Court of Karnataka in the case of ITO vs. Smt. Mandira D Vakharia vide order dated 17.11.2000 has decided similar issue in favour of the assessee. The findings of Hon'ble Karnataka High Court are reproduced below: XXX 6. In view of above facts and circumstances and judicial precedents, I find merit in the arguments of assessee and therefore, the appeals of assessee are allowed." (c) ITAT, Delhi in Baldev Singh & Sons Vs. DCIT, ITA No. 3103/Del/2023, AY 2021-22: "4. The Ld. AR Submitted that the core issue involved in this appeal was denial of deduction under section 80IB of the Act for the reason that the audit report in Form-10CCB was not filed along with the ITR and was only filed after the receipt of intimation under section 143(1) of the Act. The Ld. AR submitted that auditor of the assessee who was also dealing with tax matters omitted to upload the audit report in Form-10CCB and therefore, the AO-CPC rejected its claim of deduction under section 80IB of the Act and the assessee, on receipt of intimation under section 143(1) of the Act, filed....
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....eason that the audit report in Form-10CCB was not filed along with the ITR and was only filed after the receipt of intimation under section 143(1) of the Act. There is no question on the eligibility of the claim of deduction under section 80IB of the Act. It is an undisputed fact that the said deduction under section 80IB of the Act has been allowed over the years in the past. Only a genuine failure of not uploading the audit report in Form10CCB along with the ITR by the person uploading the ITR is the root cause of the dispute. The Tribunal (SMC Bench, Lucknow) in the case of Satish Cold Storage (supra) has allowed the appeal on the similar issue. The relevant part of the said decision in I.T.A. No. 76 & 77/Lkw/2021 (date of order: 25.05.2022) reads as under: XXX 7. In view of the foregoing discussion, we are of the considered view that this case is squarely covered by the decision of Tribunal (SMC Bench, Lucknow) in the case of Satish Cold Storage (supra). We therefore, following the reasoning given by the SMC Bench of Lucknow Tribunal in the case of Satish Cold Storage (supra), allow the deduction under section 80IB of the Act. The assessee gets consequential r....