2026 (4) TMI 813

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....l) ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2018-19 is directed against the order dated 11.08.2025 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') arising out of the Rectification Order dated 03.08.2023 passed u/s.154 of the Act. 2. The sole grievance of the assessee is....

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....ooperative Society and return of income for A.Y. 2018-19 has been furnished on 18.12.2018 which is beyond the prescribed due date of 31.10.2018. Assessee has claimed deduction u/s.80P of the Act at Rs. 5,29,124/- but CPC vide Intimation dated 31.05.2019 has denied the said claim on account of delay in filing the return of income. I observe that the issue is no longer res integra by virtue of caten....

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....nd Coordinate Benches in plethora of decisions. Some of the decisions on this very issue are quoted below : i. Pune Bench in the case of Narhari Maharaj Majoor Sahakari Sanstha Ltd. Vs. ITO - ITA No.1458/PUN/2025 order dated 16.07.2025 ii. Shiv Sahyadri Nagari Sahakari Patsanstha Maryadit in ITA No.1788/PUN/2024 order dated 07.11.2024. iii. Coordinate Bench, Chandigarh i....