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TMI Blog2019 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... which time and again fell sick and no conscious and deliberate effort was even made by the assessee to find out whether the appeal was filed or not. It was only when the Department raised a demand that the assessee woke and filed the appeal. But considering the smallness of the delay, the reasons stated on oath by the Director of the assessee company and in the interest of justice we condone the delay Deduction u/s 80IC denied - not adhering the provision of section 80AC - return filed in the impugned case was beyond the due date as specified u/s 139(1) - HELD THAT:- It has not been disputed at any stage that the law mandates the filing of return claiming the impugned deduction by the due date of filing of return as per section 139(1) of the Act. It is also an admitted fact that the return filed in the impugned case was beyond the due date as specified u/s 139(1) of the Act. The CIT(A), we find, has referred to decision of Saffire Garments [ 2012 (12) TMI 193 - ITAT RAJKOT] , the ITAT Kolkatta Bench in the case of Singhal Enterprises Pvt. Ltd. [ 2019 (5) TMI 1023 - CESTAT NEW DELHI] . The ITAT Chandigarh Bench in the case of Lakshmi Energy Foods Limited [ 2015 (10) TMI 986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y competent and aware of all the events of the matter. 2. That, I the deponent states that the delay in filing of appeal is just because of miscommunication. Firstly, the appeal matter looked by the accountant who all of sudden fell sick and he returned back on 10th of October, 2017, he has been asked about the pending matters then he apprised that appeal has not been filed therefore on 12.10.2017 he has deposited the fee and sent the appeal by post which could not be served and returned back due to some typographical error on the address, the appeal was returned back. Moreover, the staff person who was engaged in the matter again fell sick on the next day due to dengue and the management was under the belief that appeal must have been filed in due time. In the meanwhile the department asked for the demand then I it came to my knowledge that the post returned back due to Typographical error on the address. Therefore, the delay was under a bonafide belief and has no ill intention in delay of filling this appeal. 3. That I the deponent states that as soon as matter came to my knowledge immediately the appeal has been sent by se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aiming the said deduction, being the filing of return by due date as per section 139(1) of the Act. The AO had noted that the return filed by the assessee for the year was delayed, having been filed on 9.11.2013 while the due date for the same was 30.9.2012. Referring to the provisions of section 80AC of the Act which mandated the filing of the return on or before the time limit u/s 139(1) of the Act for claiming the deduction, the AO disallowed the deduction claimed by the assessee. 7. The matter was carried in appeal before the CIT(A) who upheld the order of the AO. The relevant findings of the CIT(A) at paras 3.3 to 3.4 of the order are as under: 3.3 I have carefully considered rival submission. I have also gone through the assessment order and the case laws referred and relied upon by the appellant. After careful consideration of the rival contentions and not inclined to agree with the contention of the appellant. In this case, this is undisputed fact that the return of income for the year under consideration was not furnished on or before the due date as per the provisions of section 139(1) of Act. In my considered opinion, provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed by section 139(1), the assessee could not be denied deduction under section 10A. Further Instant Special Bench of the Tribunal was constituted to consider the following questions in following manner it is being reproduced hereunder: 15. On the aforementioned facts, the Special Bench held as under- Scheme of the Act with regard to filing of returns in order to decide the issue, the whole scheme of the Act needs to be considered. The assessee is required to file the return of income within the prescribed time as per the provisions of section 139(1). This provision of section 139(1) is applicable to all companies and firms irrespective of the fact as to whether they are earning taxable income or not foi the current year i.e. from 1-4-2006. In respect of other persons such as individual, HUF, AOP or BO I and artificial Juridical person, the requirement is that if such a person is having taxable income before giving effect to the provisions of section 10A, then also, he is required to file return of income before the due date even if this person is not having taxable income after giving effect to the provisions of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the AR are of no relevance. As such, we find no substance in the order me Id. CIT(A) as the issue was squarely covered against the assessee as discussed above. Thus, in our considered view the appeal filed by Revenue is allowed. 3.3.2 The similar issue has also been discussed by the honourable Tribunal in the case of Anoli Holdings Private Limited vs Department of income tax vide order dated 3 August 2016, and the decision has been taken in favor of revenue after considering the facts. 3.7 The decision of Amritsar Bench of the Tribunal in case of Balkishan Vs. ITO (supra] is also on similar Hues , wherein it was clearly observed that provisions of section 80AC are mandatory Head note reads as under Sec 80IB r.w.s. 80AC of the Income-tax Act, 1961 deduction - profits and gains from industrial undertaking other than infrastructure development undertakings -Assessment year 2006-07 and 200708 - where an assessee wants to avail deduction u/s 80IB, he has to necessarily furnish his return of income containing such claim before due date specified in Sec 139(1) - held Yes Therefore in view of the above legal posit/on and discussion, it is cle ..... 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