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TMI Blog2020 (6) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-14 u/s 143(1) of the Act and for the second year for the AY 2014-15 u/s 143(3) of the Act. Since the deduction u/s. 80IE of the Act was otherwise allowable on merits, the assessee should not be denied the deduction merely because the assessee had filed its return of income belatedly. Keeping in mind the ratio laid down in the case of Fiberfil Engineers [ 2017 (8) TMI 730 - DELHI HIGH COURT] we do not find any reason to deny the claim of assessee on the ground of filing return of income belatedly. In the light of above facts, we are of the opinion that the assessee s claim for deduction u/s. 80IE of the Act should be allowed - Assessee appeal allowed. - Shri A. T. Varkey, JM Dr. A. L. Saini, AM For the Appellant Shri Anil Kr. Agarwal, F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, which were test checked and examined by him with reference to the details furnished during course of assessment proceedings. However, the AO notes that the assessee had filed e-return of income for the AY 2015-16 belatedly on 25-01-2016, which is after the due date of filing of return of income u/s. 139(1) of the Act (i.e. 30.10.2015). According to the AO, he issued notice to assessee show causing as to why the claim for deduction under Chapter VIA should not be allowed for not filing of return of income within due date as per section 139(1) of the Act. Pursuant to the notice, the assessee replied that he was under serious domestic problems and, therefore, was disturbed mentally and could not file the return on time and prayed before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee before 31- 10-2015 the assessee could have claimed the deduction and it could have been allowed by the AO. However, since there was delay of 2 months, the AO has disallowed the claim. It is pertinent to note that the AO has accepted the claim of deduction u/s. 80IE for the AY 2013-14 u/s. 143(1) of the Act and for the second year for the AY 2014-15 u/s. 143(3) of the Act. Since the deduction u/s. 80IE was otherwise allowable on merits, the assessee should not be denied the deduction merely because the assessee had filed its return of income belatedly. For this proposition, we rely on the decision of the Hon ble Delhi High Court in the case of Fiberfill Engineers Vs. DCIT reported in (2017) 299 CTR (Del) 173/(2017) 157 DTR (Del) 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in filing the return. 6. We note that both the AO ld. CIT(A) could not point out any facts which could have dis-entitled the assessee s eligibility for deduction u/s. 80IE of the Act and merely on delay of 2 months it cannot be denied to it. A bare perusal of section 139 of the Act makes it clear that the Parliament in its wisdom has allowed the assessee to file return of income belatedly subject to fulfillment of conditions as prescribed in the said section 139 of the Act. Therefore, once those conditions are met/fulfilled by the assessee, then return filed by the assessee should be considered being filed u/s. 139(1) of the Act. It is noted that the AO has accepted the claim of deduction u/s. 80IE for the AY 2013-14 u/s 143(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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