TaxTMI 
TaxTMI 
2026 (4) TMI 1469
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.... 1.1 The Registry has informed that the appeal is barred by limitation by 465 days. The assessee has filed a petition along with an affidavit for condonation of delay explaining the reasons that the account of the assessee was under scrutiny for AY 2019-20 and the assessee filed reply whenever a notice was served. Since no physical order was sent or intimated via SMS, the assessee was unaware of the delivery of the appellate order which resulted in a demand of Rs.10,11,840/-. The assessee submitted that due to glitches in the new portal, they were not able to view, download any order. However, the assessee has requested to condone the delay in filing of the appeal before the Tribunal since the assessee was facing technical errors and glitc....
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.... f) For that the appellant craves leave to press new, additional grounds of appeal or modify, withdraw any of the above grounds at the time of hearing of the appeal." 3. Brief facts of the case as mentioned in the appeal memo are that assessee is an Employees' Credit Cooperative Society (ECCS), registered under the West Bengal Cooperative Societies Act, 1983. The area of operation and activities of the society are confined to ECL Employees Pandaveswar Colliery only. The society is an autonomous independent body run and managed by the members and all activities of the society are confined to members only. The day-to-day activities of the society are being managed by the Board of Directors elected from the members of the society and ....
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....10.01.2022 where is held that in these cases where limitation period expired in between 15.03.2020 to 28.02.2022, the period of limitation shall extend to 90 days from 01.03.2022 i.e. till 01.06.2022. Since the limitation date of filing of appeal in the case of the assessee was falling in the aforesaid period, the date of limitation for filing of appeal was 01.06.2022. However, the assessee filed appeal on 13.12.2022 almost after 195 days without any justifiable cause. No reasonable ground/explanation was provided which can be treated as a sufficient or good reason for condoning inordinate delay of almost 195 days for the appeal under consideration. It has been stated by the assessee that the person in charge of affair was not aware about i....
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.... CPC is therefore, bad in law. The Ld. DR, on the other hand submitted that since the return was delayed, the deduction claimed under section 80P was disallowed. The Ld. DR relied upon the order of the appellate authority and requested that the same may be confirmed. 6. We have considered the submissions made. Similar issue arose in the case of Panisheola Samabay Krishi Unnayan Samity Limited vs. Deputy Commissioner of Income Tax, Circle 4(2), Kolkata [ ITA No. 1181/Kol/2024 for the Assessment Year 2019-20] order dated 14.10.2024 and it has been held that the provisions relating to Chapter VI-A adjustments are applicable from 01.04.2021 and prior to that there was no power available to the Ld. AO to disallow the claim under the head "C.-....
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....Ld. AO to disallow the claim made under head "C.-Deductions in respect of certain incomes" under Chapter VI-A of the Act. Similar issue also came up in the case of Bisharpara Kodalia Coop. Credit Society Ltd. Vs. Income Tax Officer, Ward 49(2), Kolkata (supra) in which the coordinate Bench has held as under: "4. We have heard rival submissions and have gone through the record placed before us. We notice that the assessee is a Co-operative Society engaged in the business of providing credit to its members. The assessee is required under law to get its account audited under the rules and regulations of West Bengal Cooperative Societies Act, 2006 by the auditor appointed by Directorate of Cooperative Societies. For the AY 2018-19 due ....
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....pect of certain income provided under the head (C) of Chapter VIA which includes section 80P of the Act also if the return of income are not filed before the due date prescribed u/s. 139(1) of the Act. Had it been a case of scrutiny proceeding u/s. 143(3) of the Act, the situation certainly would have been against the assessee subject to the approval by the authorities for condonation of delay in filing the return. However, before us, the issue is regarding prima facie adjustment made u/s. 143(1)(a)(v) of the Act and as discussed above, such power of making the prima facie adjustment towards deduction u/s. 80P of the Act came to CPC only from 1.4.2021 and thus, the alleged disallowance by CPC is beyond its jurisdiction. Therefore, the asses....