The Tax Publishers2023 TaxPub(DT) 4413 (Visak-Trib)



Fishery Survey of India Employees Cooperative Credit & Thrift Society v. ITO

ITA No. 23/VIZ/2023

14 July, 2023

Appellant by: C Subrahmanyam, Authorized Representative

Respondent by: O.N. Hari Prasada Rao, Departmental Representative


Duvvuru Rl Reddy, J.M.

This appeal is filed by the assessee against the order of Commissioner (Appeals) (CIT (A)), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2022-23/1048861637(1) dated 17-1-2023 for the assessment year (A.Y.) 2019-20, arising out of the order passed under section 143(1) of the Income Tax Act, 1961 (in short Act) dated 24-12-2020.

2. Brief facts of the case are that the assessee, a society registered under the Co-operative Society Act had filed its return of income on 17-11-2020, declaring a total income of Rs. Nil for the assessment year 2019-20, after claiming deduction amounting to Rs. 3,94,896 under Chapter VIA of the Act. The Centralized Processing Centre (CPC) while processing the return for the assessment year 2019-20, assessed the income of the assessee at Rs. 3,94,896 by disallowing the same on the ground that the deduction is claimed under section 80P, however, the return of income for the year under consideration was not filed within the due date. The assessee filed a rectification request against the aforesaid disallowance dated 25-1-2021 before Centralized Processing Centre, Bangalore, however, vide Order dated 28-1-2021 under section 154 of the Act, the assessing officer Centralized Processing Centre rejected the claim of the assessee for deduction under section 80P of the Act.

3. On being aggrieved, the assessee preferred an appeal before the Commissioner (Appeals) and the learned Commissioner (Appeals) dismissed the appeal of the assessee, holding that the return of income filed by the assessee society was beyond the due date of filing the return of income, for which no sufficient cause could be adduced by the assessee.


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