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TMI Blog2022 (2) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... to make it clear that the AO herein has nowhere treated the assessee s four returns as belated ones. As per the assessee s stand that it had received the AO s corresponding Section 153A notices on 10-06-2013 which stood duly complied on 09-07-2013 as it chose to file returns wherein the time prescribed only which have been accepted through out as valid ones . No rebuttal to this clinching factual aspect has come from the departmental side. We thus decline the Revenue s instant technical argument. Whether the assessee could raise a fresh claim of Section 80-IA deduction in a return filed u/s.153(1)(a) of the Act for the first time or not even if it had chosen not to do so in Section 139(1) regular return submitted before search ? - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NTANT MEMBER For the Assessee : Shri P.V.S.S. Prasad, AR For the Revenue : Shri Y.V.S.T.Sai, CIT-DR ORDER PER S.S. GODARA, J.M.: These four Revenue s appeals for AYs.2009-10 to 2012-13 arise from the CIT(A)-11, Hyderabad s order dated 23-02-2018 passed in appeal Nos.036 to 039 / 2017-18 / ACIT CC-3(1) Hyd / CIT(A)-11 / 17-18, involving proceedings u/s.143(3) r.w.s.153A of the Income Tax Act, 1961 [in short, the Act ]; respectively. Heard both the parties. Case files perused. 2. The Revenue pleads the following identical substantive grounds in the instant batch of four appeals: (i) Whether on the facts and circumstances of the case, and in law, the ld CIT(A) erred in allowing the claim of deduction u/s 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, and in law, the ld.CIT (A) failed to appreciate that in this case already original assessment was completed, u/s 143(3) which has become final and it is not open for the assessee to use another proceedings under section 153A of the Act to reopen the concluded assessments. (v) Whether on the facts and in the circumstances of the case and in law, the ld.ClT(A) erred in not appreciating that as per provisions of section 80AC inserted w.e.f. 1-4-2006 no deduction u/s 80IA shall be allowed unless the assessee furnishes a return of income claiming such deduction for such assessment year on or before the due date specified under sub-section (1) of section 139 and the same cannot be extended to return filed u/s 153A. (vi) The appellant cra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictly construed as per Dilip Kumar Co. (2018) [95 taxmann.com 327] 4. The assessee has drawn a strong support from the CIT(A) s detailed discussion holding it eligible for Section 80-IA deductions as under: 5. We have given our thoughtful consideration to the foregoing rival pleadings and find no merit in the Revenue s stand in principle. We make it clear that the assessee had not claimed the impugned Section 80-IA deduction relief in its original returns filed u/s.139(1) of the Act. There is further no dispute that the department had carried out the search in issue on 25-09-2012 in assessee s case wherein the time limit for filing Section 139(1) return for including Section 80-IA deduction had ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come from the departmental side. We thus decline the Revenue s instant technical argument. 6. We now proceed to deal with the Revenue s issue (s) raised herein as to whether the assessee could raise a fresh claim of Section 80-IA deduction in a return filed u/s.153(1)(a) of the Act for the first time or not even if it had chosen not to do so in Section 139(1) regular return submitted before search. We wish to reiterate here that the Revenue s case strongly relies upon Section 80-IA r.w.s.80AC of the Act inter alia stipulating that where the assessee fails to make a claim in his return of income for any deduction .., no deduction shall be allowed to him thereunder and that no such deduction shall be allowed to him unless he furnishes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh claim of expenditure of sale tax only. The very factual position continues in EBR Enterprises Vs. Union of India (2019) [107 taxmann.com 220 (Bombay)] (supra) as well wherein the hon'ble high court had come across an issue of Section 80-IA deduction claim, not involving Section 153A proceedings, as are the facts before us. It rather emerges that their lordships yet another recent decision in PCIT Vs. JSW Steel Ltd. (2020) [115 taxmann.com 165 (Bombay) has taken note of the foregoing non-obstante clauses in line in Section 153A(supra) in holding that an assessee in Section 153A return can very well raise such a new claim of deduction. 7. Mr.Sai at this stage sought to distinguish the foregoing judicial precedent that it only deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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