MAHARASHTRA RAJYA PATHYAPUSTAK MANDAL KARMACHARI SAH PATSANSTHA MARYADIT,PUNE V. ITO, WARD 3(1), PUNE, PUNE

ITA 398/PUN/2025

AI Insights

The case involves the Maharashtra Rajya Pathyapustak Mandal Karmachari Sah Patsanstha Maryadit, which appealed against the orders of the Ld. Addl./JCIT(A)-1, Visakhapatnam, concerning the Assessment Years 2019-20 and 2020-21. The appeals were initially dismissed by the Ld. Addl./JCIT(A) due to delays in filing, attributed to the Covid-19 pandemic and internal communication issues. The Tribunal, considering these circumstances and the substantive legal arguments presented, decided to condone the delays and remand the cases back to the Ld. CIT(A) for a decision on the merits, particularly focusing on the disallowance of deductions claimed under section 80P of the Income-tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41357 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BASAVARAJ HIREM ATH
• Keywords: Reasonable cause
• Section: 80P; 20

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.397 & 398/PUN/2025 Assessment Years : 2019-20 & 2020-21 Maharashtra Rajya Pathyapustak Mandal Karmachari Sah Patsanstha Maryadit, Balbharati, Senapati Bapat Road, Pune – 411004 PAN : AAAAM2009A Vs. ITO, Ward-3(1), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, AM : The captioned two appeals pertaining to the Assessment Years 2019-20 and 2020-21 at the instance of assessee are directed against the separate orders passed by the Ld. Addl./JCIT(A)-1, Visakhapatnam dated 06.12.2024 u/s.250 of the Income-tax Act, 1961 (in short „the Act‟) which inturn are arising out of the respective Assessment orders. 2. When the appeal was called for, none appeared on behalf of the assessee. However, perusal of the impugned orders indicate that the Ld. Addl./JCIT(A) dismissed the appeal for AYs. 2019- 20 and 2020-21 in limine by not condoning the delay in filing of the appeal. Appellant by : None Revenue by : Shri Basavaraj Hiremath Date of hearing : 26.03.2025 Date of pronouncement : 28.03.2025 ITA Nos.397 & 398/PUN/2025 2 3. We have heard the Ld. DR and perused the record placed before us. We notice that the delay in filing of the appeal for both the impugned years was majorly on account of Covid-19 Pandemic and the remaining delay was on account of non- communication of the information to the person looking after the Taxation work. It is also observed that for both the years CPC has passed the order u/s 143(1)(a)(v) of the Act disallowing the deduction claimed u/s 80P of the Act. In the statement of facts filed before the NFAC, the assessee has referred to plethora of decisions claiming that the assessee deserves to succeed on the grounds of appeal raised by it before the Ld. CIT(A). We, therefore, considering the facts and circumstances of the case deem it appropriate to condone the delay in filing of the appeal before the Ld. CIT(A) for both the impugned years and remit the issue raised on merits back to the file of Ld. CIT(A) for necessary adjudication on merits in light of the provisions of section 250(6) of the Act and decide the appeal in accordance with law after providing fair opportunity of hearing to the assessee. The assessee is directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee in both the appeals are allowed for statistical purposes. 4. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced on this 28th day of March, 2025. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददन ंक / Dated : 28th March, 2025. RK ITA Nos.397 & 398/PUN/2025 3 आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अपीलीय अतिकरण, “SMC” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आदेश नुस र / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अतिकरण, पुणे / ITAT, Pune. "