9911796707
TMI Blog2024 (6) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... he A.Y 2012-23 and 2014-15 respectively and thus assessee had filed the return of income within the due date of under section 139(1). Thus even under amended provision no prima facie adjustment have been made no prima facie adjustment on account of deduction u/s.80P could have been made. In the early provision of adjustment u/s.143(1)(a) no such disallowance could have been made. Accordingly, we hold that disallowance made by the CPC u/s.143(1)(a) on the claim of deduction u/s. 80P is beyond the scope of adjustment u/s. 143(1) accordingly the adjustment is deleted. - SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER For the Assessee : Shri Rajesh Shah For the Revenue : Shri R.R. Makwana ORDER PER AMIT SHUK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has also been filed giving averments of facts and circumstances for the delay. Thus, he subnitted that there was bonafide belief in that not filing the appeal before the CIT(A). 4. The Ld. Counsel further submitted that for the assessment year 2013-14, already order u/s. 154 has been passed giving relief to the assessee and therefore assessee was very hopeful that even for the A.Y.s 2012-13 2014-15 similar relief would be granted at the level of CPC only. 5. On merits, Ld. Counsel submitted that the prima facie adjustment has been made u/s. 143(1) by disallowing the claim of 80P on the interest received from Co-operative Bank. This issue is not only covered in favour of the assessee by series of the decisions of this Tribunal, but also by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from other sources by disallowing the claim of section 80P(2)(d). 9. First of all prior to assessment year 2021-22 there was no such provision for disallowing the claim of deduction within the scope of section 143(1)(a). Prima adjustment was permissible only with regard to claim of deduction u/s. 10AA, 80 IA, 80IAB, 80IB, 80IC, 80ID or section 80-IE. It was from the Finance act 2021 with effect from A.Y. 2021-22, disallowance of claim of deduction under chapter VIA can be made, if the return has been furnished beyond the due date of return of income filed u/s. 139(1). Here in this case the CPC has treated the due date of return of income as on 31/08/2012 for A.Y. 2012-13 and 05/08/2013 for A.Y. 2014-15, whereas the return has been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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