Mindteck (India) Limited Vs DCIT (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT), Bangalore, allowed the assessee’s appeal and directed the Assessing Officer to grant a deduction of ₹11,90,545 under Section 80JJAA of the Income-tax Act for Assessment Year 2018-19. The dispute arose after the deduction claimed by the assessee was disallowed during processing under Section 143(1) and the disallowance was upheld by the Commissioner of Income Tax (Appeals) on the ground that the return of income and Form No. 10DA had been filed after the due date.
The assessee contended that the due date for filing the return was 30.11.2018 and not 31.10.2018, as assumed by the CIT(A). In support, the assessee relied on the intimation issued under Section 143(1), which recorded 30.11.2018 as the due date for filing the original return. Since both the return of income and Form No. 10DA were filed on 30.11.2018, the assessee argued that the statutory conditions for claiming deduction under Section 80JJAA had been satisfied.
After considering the record, the Tribunal observed that the intimation under Section 143(1) itself recorded 30.11.2018 as the due date for filing the original return for the relevant assessment year. It held that the return of income and Form No. 10DA were filed within the prescribed time and that the CIT(A) erred in treating 31.10.2018 as the due date. Consequently, the Tribunal directed the Assessing Officer to allow the deduction of ₹11,90,545 under Section 80JJAA and allowed the appeal.
