Case Law Details
Arya Kshatriya Samaj Vs ITO (ITAT Pune)
In this case Return of Income for the assessment year 2019-20 was filed on 30.11.2020 as against prescribed due date for filing of return of income is 31.10.2019. Against the said return of income, an intimation u/s 143(1) was issued by CPC, Bengaluru vide intimation dated 02.12.2021 denying the exemption u/s 11 on the ground that the return of income was not filed within the due date for filing the return of income.
An appeal was filed before the NFAC stating that the return of income could not be filed within the due date prescribed u/s 139(4A) for the reasons beyond the control of the appellant society. However, the NFAC confirmed the action of the CPC.
The CPC had denied the exemption of income u/s 11 solely on the ground that the return of income was not filed within the due date prescribed u/s 139(4A) of the Act as provided under the provisions of section 12A(ba) of the Act. There is no dispute that the return of income for the year under consideration was filed by the appellant society beyond the due date for filing the return of income u/s 139(4A) of the Act i.e. on 31.10.2019. The provisions of Income Tax Act, 1961 had not conferred any discretion on the assessing authority or the appellant authority to condone the delay in filing the return of income. The provisions of section 12A(ba) provides that the exemption u/s 11 can be availed only if the return of income was filed in the manner prescribed under the provisions of section 139(4A) of the Act which in turn requires that an assessee claiming exemption of income u/s 11 to file the return of income within the due date prescribed u/s 139(1) of the Act. In the absence of any discretionary power neither the assessing authority nor the appellate authority can relax the provisions of the Statute. Therefore, this is a clearly inadmissible claim as defined under sub-clause (ii) of clause (a) of section 143(1), the CPC was justified in denying the claim for exemption u/s 11, while processing the return of income u/s 143(1) of the Act. Therefore, we do not find any merits in the appeal filed by the assessee.
FULL TEXT OF THE ORDER OF ITAT PUNE
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