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Belated Filing under IT Act 139(4) Can’t Deny Section 80P Tax Deduction: ITAT
Case Law Details
- Case Name
- Sahakari Ganna Vikas Samiti Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Delhi
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Sahakari Ganna Vikas Samiti Vs ITO (ITAT Delhi)
Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi has taken up the appeal of Sahakari Ganna Vikas Samiti against the denial of tax deductions claimed under Section 80P of the Income Tax Act. The denial was based on the filing of the return one day belatedly under Section 139(4) of the Act. The ruling sheds light on the technicalities of filing returns, the implications of filing belated returns, and the legal interpretation of the relevant sections.
Analysis: The appeal, dated 29.06.2022, was filed against the intimation order dated 14...
