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TMI Blog2020 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay of 1 day in filing return of income. Admittedly, the purpose of making the said application was to request the CBDT to authorize the A.O. to admit the claim for deduction u/s 10A since the return of income through which the claim was made was filed beyond the date prescribed for claiming the deduction. CBDT has expressly stated that the condonation of delay in filing the return will not amount to acceptance of claims made in the return of income and hence the said condonation will not absolve the assessee from complying with the condition prescribed under the proviso to section 10A(1A) of the Act, which mandates furnishing of return of income on or before the due date specified u/s 139(1) of the Act. We are of the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, even though the adjournments were granted on several occasions at the specific request of the assessee. It was noticed that the assessee has again moved a petition seeking adjournment of the case. Hence, we reject the adjournment request of the assessee and proceed to dispose of the appeal ex-parte, without the presence of the assessee. 3. The facts of the case are that the assessee is a software development company and is 100% export-oriented unit registered with STPI Bengaluru. The assessee has been claiming deduction u/s 10A of the Income-tax Act,1961 ['the Act' for short] and it has been granted to the assessee in the earlier years. For the year under consideration also, the assessee claimed deduction u/s 10A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the meantime, the assessee also moved an application u/s 119(2)(b) of the Act before the Central Board of Direct Taxes (CBDT) to condone the delay in filing return of income. The CBDT, vide its order dated 29.5.2017, condoned the delay in filing return of income for the year under consideration, i.e., assessment year 2008-09. The order of CBDT was received subsequent to passing of assessment order and the assessee placed the same before Ld. CIT(A) as an additional evidence. The Ld. CIT(A) admitted the same and forwarded it to the A.O. calling for a remand report. In the remand report, the A.O. expressed the view that the condonation of delay in filing return of income will not amount to acceptance to claims in the return of income. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income- tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law. 8. A careful perusal of the above said provision would show that the Board, in order to avoid genuine hardship in any case or classes of cases, by specific or general order, may authorize an income tax authority, not being Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Pvt. Ltd. under section 119(2)(b) of the Income Tax Act, 1961 ( the Act ) for condonation of delay in filing the return of income for the A.Y. 2008-09. The ROI was filed on 1.10.2008 against the due date 30.9.2008. The matter has been examined by the Central Board of Direct Taxes (CBDT). After considering the matter, the delay in filing the return of income is hereby condoned u/s 119(2)(b) of the Act for the A.Y. 2008-09 and the jurisdictional income Tax authorities are authorized to admit the return of income for A.Y. 2008-09 filed on 1.10.2008. It is however clarified that the condonation of delay in filing the return will not amount to acceptance of claims made in the concerned ROI of the applicant and the assessing officer will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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