Shirol Panchayat Samitti Karmchari Sahakari Vs ITO (ITAT Pune)
CIT(A) Cannot Reject Appeal Without Deciding Section 80P Claim on Merits; Delay of Over Seven Years Condoned Because Assessee Relied on Tax Consultant; Section 80P Disallowance by CPC Sent Back for Fresh Adjudication; ITAT Prefers Substantial Justice Over Technical Delay in Section 80P Appeal; CPC’s Power to Deny Chapter VIA Deduction for Late Return Questioned Before ITAT; ITAT Restores Section 80P Matter Because CIT(A) Did Not Examine Judicial Precedents; Lack of Tax Knowledge in Rural Cooperative Society Accepted as Reasonable Cause for Delay.
The Income Tax Appellate Tribunal (ITAT), Pune dealt with an appeal filed by Shirol Panchayat Samitti Karmchari Sahakari for Assessment Year 2015-16 against the order dated 14.11.2025 passed by the Addl./JCIT(A)-2, Visakhapatnam arising from an intimation order under Section 143(1) of the Income Tax Act, 1961.
No one appeared on behalf of the assessee despite service of notice, and the Tribunal proceeded ex parte with the assistance of the Departmental Representative.
The issue in dispute related to denial of deduction under Section 80P by the Centralized Processing Centre (CPC) on account of delay in filing the return of income. The assessee society had declared income of Rs.8,82,748 and claimed deduction under Section 80P. However, the return was filed on 22.11.2016 against the due date of 07.09.2015.
