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TMI Blog2009 (10) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Once the claim is entertained and decided by the AO on merits, we do not think the department is entitled to canvass the position that the claim cannot be entertained for want of a revised return. This is because if the Assessing Officer had raised objection against raising the claim through a letter, assessee would have been able to file a revised return a that stage and maintain the claim within the norms covered by the decision of the Supreme Court [ 2006 (3) TMI 75 - SUPREME COURT] . We, therefore, uphold the finding of the Tribunal that the technical objection raised by the department is not tenable. Deduction on the entire income - We feel the Society is entitled to deduction u/s 80P(2)(vi) on the entire income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air, J. The connected appeals are filed by the Revenue against the orders of the Income Tax Appellate Tribunal upholding respondent's claim for deduction/exemption under Section 80P(2)(vi) of the Income Tax Act. We have heard Senior Standing Counsel Sri.P.K.R.Menon appearing for the appellant. 2. Respondent is a Co-operative Society, all of it's members being workers. The Society is engaged in civil construction work and is also said to be engaged in purchase and sale of construction materials like sand. In the return filed for 2003-2004, respondent did not make any claim of deduction or exemption under Section 80P(2)(vi). However, when the return was taken for scrutiny assessment and notice received under Section 143(2), t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat claim for the year 2003-2004 is not maintainable for the reason of non-filing of revised return, was also turned down holding that appellate authorities have the authority to entertain the claim of deduction made by the assessee. 3. Senior counsel appearing for the appellant contended that assessee has not claimed deduction under Section 80P(2)(vi) in the original return filed for the year 2003-2004 and no revised return was also filed when assessment was taken up for scrutiny. However, we find no substance in this contention because the claim was raised through a letter filed by the representative appearing for the assessee before the Assessing officer and the Assessing Officer in fact accepted the same, considered the case on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also. We do not think any written amendment is required for this court to permit the counsel to raise a question of law, if it is substantial question of law warranting decision by this court under Section 260A of the Income Tax Act. We, therefore, permitted the counsel to raise this question orally and argue on merits. However, after going through the Tribunal's order and after considering the constitution and nature of activities of the respondent-Society, we feel the Society is entitled to deduction under Section 80P(2)(vi) on the entire income because in the first place, all the members of the Society are workers and they engage themselves in the execution of civil works undertaken by them. There is no case for the department that S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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