2025 (3) TMI 2268

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....Shri Shailendra Shrivastava - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Bengaluru [CIT(A)] dated 10-05-2024 in the matter of an intimation issued by CPC u/s 143(1) on 31-01-2020. The sole grievance of the assessee is denial ....

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....al before us. 3. We find that this issue is covered in assessee's favor by the decision of Chennai Tribunal in the case of Susila Educational Trust vs ITO (167 Taxmann.com 326). This decision pertains to AY 2018-19. The bench, taking notice of CBDT Circular No.02/2018 dated 15-12-2018 and clarification vide F.No.173/193/2019-ITA-1, held as under: - 5.1 From the above communication, it ....

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....lays down that any person who has not furnished return of income within the time allowed u/s.139(1) of the Act, may furnish the return for any previous year at any time before the end of the relevant financial year or before the completion of assessment whichever is earlier. Here, in the present case, the assessee has filed return of income for the relevant assessment year 2018-19 on 09.02.2019 an....