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TMI Blog2022 (8) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of income. The said claim was made by way of filing revised computation during the course of assessment proceedings. While we are aware of the fact that in various cases it has been held that beneficial provisions should be construed liberally and legitimate claim of the assessee should be allowed, even if the assessee has failed to claim the same in its return of income. In our considered view, if the language of the Statute is plain and unambiguous and is not open to interpretation so that two views may be possible, then the same represents the legislative intent. Here, section 80A(5) of the Act states that for an assessee to be able to make a claim under Chapter -VI of the Act, such a claim has to be made in the return of income. In view of the plain language of the Statute, and respectfully following the decision in the case of Rachna Infrastructure (P.) Ltd. [ 2022 (3) TMI 256 - GUJARAT HIGH COURT] we are of the view that Ld. CIT(Appeals) has not erred in facts and in law in confirming the order of the assessing officer. In the result, appeal of the assessee is dismissed - ITA No. 60/Rjt/2020 - - - Dated:- 10-8-2022 - Shri Waseem Ahmed, Accountant Member And Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, (2006) 157 Taxman 1 , wherein it was held that the assessee cannot claim deduction other than by filing of revised return. The AO also placed reliance upon the decision of Hon. ITAT, Rajkot in the case of ACIT Gandhidham vs. The Kutch District Co-op Bank Ltd. wherein the decision of Hon. Supreme court in the case of Goetze (India) vs. Commissioner of Income Tax, (2006) 157 Taxman 1 was followed and it was held that the AO was justified in completing the assessment on basis of original return filed u/s 139(1) without taking into consideration the revised statement filed in absence of revised return as contemplated u/s 139(5) of the IT Act. The AO further observed that as per section 80IA(7) r.w.s 18BBB the audit report in form no. 10CCB is to be obtained and furnished on or before due date of filing of return so as to entitle the assessee to said deduction. With above observation, the AO disallowed the claim of deduction u/s 80IA of the Act. 4. The assessee filed appeal before Ld. CIT(A) and during appellate proceedings, the assessee has not controverted the fact that deduction u/s 80IA was not claimed in the return of income, and that revised return of income was not filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the return of income and unless the audit form no. 10CCB is furnished along with the return of income. The Judicial decisions cited by assessee are therefore distinguishable on facts and circumstances of the case. Therefore, in view of the decision of the Hon. Supreme Court in the case of Goetze (India) Limited vs. Commissioner of Income Tax, (2006) 157 taxman 1, and of the Hon. ITAT, Rajkot in the case of ACIT Gandhidham vs. Kutch District Co-op Bank Ltd (Supra) and the fact that the assessee was not obtained and furnished audit report in 10CCD before the stipulated time and that the provision of Section 80A(5) make it mandatory to make such claim in the return of income, the contentions of the assessee are not tenable. The same are rejected. The ground of appeal is therefore rejected. 7. For statistical purpose, the appeal of the assessee is to be treated as dismissed. 5. The assessee is before against us against the aforesaid order by Ld. CIT(A). The issue for consideration before us is that if the assessee has not claimed deduction under section 80-IA of the Act in the return of income, can it be permitted to claim the same during the course of assessment proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Kadachira Service Co-op. Bank Ltd. [2013] 30 taxmann.com 32 (Cochin - Trib.) held that filing of return of income and making a claim therein in respect of deduction under section 80P is mandatory. The Bombay High Court in the case of EBR Enterprises [2019] 107 taxmann.com 220 (Bombay) held that where assessee was engaged in development of housing projects and it in return of income filed for assessment year 2008-09 had not claimed deduction under section 80- IB(10) and subsequent to assessment framed by Assessing Officer it filed an application under section 264 before Commissioner and raised claim of deduction under section 80-IB(10) and Commissioner rejected revision application holding that since assessee had not made a claim under section 80-IB(10) in return of income, by virtue of section 80A(5), claim could not be granted, Commissioner was justified in his view. The Madras High Court in the case of Satyamangalam Agricultural Producer's Co-operative Marketing Society Ltd. [2013] 40 taxmann.com 45 (Madras) has held that Fresh claims made by assessee relating to deduction under section 80P in response to notice under section 148 cannot be entertained. Again, the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. 6.2 In our considered view, it is well-settled law and when the language of the Statute is plain and unambiguous, the same represents the legislative intent. In the instant case, the language of section 80A(5) of the Act is plain and unambiguous in its wordings and the same is not open to interpretation. It is an undisputed fact, that the assessee did not make a claim for deduction under section 80-IA of the Act in its return of income. The said claim was made by way of filing revised computation during the course of assessment proceedings. While we are aware of the fact that in various cases it has been held that beneficial provisions should be construed liberally and legitimate claim of the assessee should be allowed, even if the assessee has failed to claim the same in its return of income. However, in our considered view, if the language of the Statute is plain and unambiguous and is not open to interpretation so that two views may be possible, then the same represents the legislative intent. Here, section 80A(5) of the Act states that for an assessee to be able to make a claim under Chapter -VI of the Act, such a claim has to be made in the return of income. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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