Anjali Packaging Vs DCIT (ITAT Kolkata)
The Income Tax Appellate Tribunal (ITAT), Kolkata, considered an appeal filed by the assessee against the order dated 13.08.2025 passed by the National Faceless Appeal Centre (NFAC) under Section 250 of the Income-tax Act, 1961 for Assessment Year 2021-22.
The assessee, belonging to the State of Sikkim, filed its return of income on 05.12.2021 declaring nil income after claiming deduction of ₹78,86,852 under Section 80IE of the Act. The Central Processing Centre (CPC), Bengaluru processed the return under Section 143(1) on 02.11.2022 and disallowed the deduction under Section 80IE on the ground that Form No. 10CCB had not been filed at the time of processing. Consequently, a demand of ₹12,05,320 was raised. The assessee subsequently furnished Form No. 10CCB on 16.11.2022.
Aggrieved by the adjustment made under Section 143(1), the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The CIT(A) dismissed the appeal solely on the ground that Form No. 10CCB had been filed belatedly and that the delay could not be condoned by the appellate authority.
Before the Tribunal, the assessee contended that filing Form No. 10CCB was only a procedural requirement and not a mandatory condition for claiming the deduction. It was submitted that procedural requirements should be construed liberally and that a substantive statutory benefit could not be denied merely because of a technical non-compliance, particularly when the required form had subsequently been filed. The assessee relied upon a decision of the Coordinate Bench of the Tribunal in ITA No. 2326/Kol/2025 dated 19.03.2026. The Department supported the orders of the lower authorities.
