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TMI Blog2013 (1) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... overtake the apparent words of the statute. Therefore, filing of return electronically is a directory provision and if the return is filed manually on or before due date, such return cannot be ignored. The maximum the A.O. can ask the assessee is to file the return again electronically, so that the technicality of processing is satisfied. This is only for the administrative convenience of the Income-tax department. The statute consisting of Act and Rules speak of filing of return before due date and contents of that must be furnished in that return. The format has been prescribed by the Rules and also the contents have been prescribed by the Rules. Filing of the return also has been prescribed by the Act. Nowhere in the Act or Rules, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The only return entitled to be recognized for the assessment is the return electronically filed by the assessee but beyond the due date. On that ground the Assessing Officer held that the return was not filed within the time and therefore, the deduction claimed by the assessee could not be allowed. This view of the Assessing Officer has been upheld by the Commissioner of Income-tax (Appeals). The assessee is aggrieved and therefore, the second appeal before us. 5. The grounds raised by the assessee in the present appeal read as below : "1. The order of the Commissioner of Income Tax (Appeals) in dismissing the claim of the appellant u/s 80IC vide jurisdictional grounds is against the provisions of law and contrary to facts and circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be prescribed. The prescription authorized in this section is only with regard to the form, verification and such other particulars and not the mode of delivery, either manually or electronically. The learned counsel continued to argue that the scheme of the Rules prescribes various forms, which spell out various columns of details required to be furnished, and this is what is meant by form, for example like Form ITR-1, ITR-2, Saral etc. and not the mode of furnishing this form manually or electronically. The prescription that the return has to be filed electronically as imposed by the CBDT is beyond its delegated legislative powers which defeats the benefit available to the assessee under sec.80-IC by curtailing it by operating sec.80-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the Revenue argued at length and supported the orders passed by the lower authorities. 10. In the present case, the claim of the assessee for deduction made under sec.80IC has been disallowed by the assessing authority by taking recourse to sec.80AC. Sec.80AC provides that where the assessee has claimed deduction under sec.80IC etc. such deduction shall not be allowed unless the assessee furnishes a return on or before the due date specified under sec.139(1). 11. In the present case, the assessee has filed the return manually before the due date prescribed under sec.139(1). The electronic return alone was filed after the due date. The CBDT has prescribed to file the returns electronically. Therefore, the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is to file the return again electronically, so that the technicality of processing is satisfied. This is only for the administrative convenience of the Income-tax department. 13. Therefore, the Assessing Officer is not justified in ignoring the manual return filed by the assessee before the due date of filing of return. For the purpose of sec. 139(1), the assessee has filed its return before the due date. That return is absolutely valid in law. Therefore, the claim of the assessee for deduction under sec.80IC cannot be denied on the ground of law stated in sec.80AC. On this point, we accept the contention of the assessee and set aside the orders of the lower authorities. We direct the Assessing Officer to accept the manual return f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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