9911796707
TMI Blog2025 (2) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(2)(b) of the Act directed that all the return of income and reports of audit which are filed till 02.08.2019 are deemed to have been filed by 31.10.2018 in case of tax payers of Kerala following the devastating floods in the month of August, 2018. Therefore return of income cannot be considered as belatedly filed. Therefore, the matter may be set aside to the AO to pass appropriate order rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocieties Act, 1969. The appellant filed the return of income for AY 2018-19 on 24.09.2018 disclosing Nil income after claiming deduction u/s. 80P of the Income Tax Act, 1961 (the Act) of Rs. 7,22,972/-. The said return of income was processed by the CPC u/s. 143(1) of the Act vide intimation dated 09.08.2019 denying the deduction u/s. 80P on the ground that the return of income was filed belatedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing floods in the month of August, 2018. Therefore, in the light of this instruction, the return of income cannot be considered as belatedly filed. Therefore, the matter may be set aside to the AO to pass appropriate order rectifying the order passed u/s. 154 of the Act. 7. The learned Sr. DR did not express any objection to the above submission. 8. In the light of the above facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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