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TMI Blog2023 (2) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... uction u/s 80P of the Act was of debatable nature - CPC was not authorized to carry out such adjustment for disallowance of deduction u/s 80P of the Act. The adjustment made by the CPC is accordingly deleted on this ground also. - ITA No. 3169/MUM/2022 - - - Dated:- 20-2-2023 - Shri Om Prakash Kant (Accountant Member) And Shri Pavan Kumar Gadale (Judicial Member) For the Assessee : Ms. Ruby Srivastava- Advocate And Mr. Bharat Kumar, CA For the Revenue : Mrs. Sonia Kumar, DR ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 19.10.2022 passed by the Ld. Faceless Appeal Centre, Delhi, [in short the Ld. CIT(A) ] for assessment year 2017-18, arising from the order u/s 143(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) dated 17.12.2019 and submitted the Assessing Officer has not reduced the demand which was raised consequent to u/s 143(1) of the Act, though Ld. CIT(A) has allowed the claim of the assessee in order passed with reference to 143(3) order of the Assessing Officer. We find that the Ld. CIT(A) has allowed the claim of deduction u/s 80P of the Act observing as under: 8.0 The sole issue involved relates to Section 80P disallowance. In this respect, it is found that the assessee had, for the instant A.Yr., relied on the order passed in its own case by the Hon'ble ITAT, Mumbai Benches G , Mumbai in ITA No.5741/Mum/2018 for Asst. Year 201415 dated 3/12/2018, wherein the para no. 8 9 read as follows:- 8. In view of the foregoing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no power available to the Assessing Officer to allow the claim made under the heading C- deduction in respect of certain incomes under Chapter VI-A. She submitted that assessment year in the year under consideration being assessment year 2007-08 which is prior to empowering the CPC for carrying out such adjustments and therefore, making such adjustment was beyond the power of the CPC. She relied on the decision of the Tribunal in ITA No. 612 to 614/M/2022 for assessment year 2012-13 to 2014-15, in the case of Meghana Apartment Co-operative Housing Society Ltd. v. ITO order dated 20.07.2022. The relevant finding of the said decision is reproduced as under: 7. I have heard rival contentions and perused the record. Provisions of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment year 2018-19. 9. The Learned AR also brought to my notice that the power to make disallowance of deduction under the heading C - Deductions in respect of certain incomes under Chapter VIA, while processing return under section 143(1) of the Act has been given to the Assessing Officer only by the Finance Act 2021 w.e.f. 1.4.2021. Prior to that, there was no power available with the AO to disallow the claim made under the heading C - Deductions in respect of certain incomes under Chapter VIA. 10. Hence, for all reasoning mentioned above, I am of the view that the Assessing Officer could not have disallowed the deduction claimed by the assessee under section 80P of the Act in all the three years under consideration, while p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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