SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL V. INCOME TAX OFFICER KUDAL, KUDAL

MA 77/PUN/2024

AI Insights

The case involves Sindhuurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd., the appellant, contesting an ITAT order which dismissed their appeal due to the non-availability of a revised return. The original appeal was against an order under Section 250 passed by NFAC, which denied a deduction claimed under Section 80P(2)(a)(i) for the assessment year 2018-19. The ITAT had previously dismissed the appeal due to the absence of the revised return in the records. In the Miscellaneous Application, the Assessee argued that the rectified return was indeed filed and available, but the ITAT and the Assessing Officer had overlooked it. However, upon review, the ITAT found no record of the revised return and thus dismissed the Miscellaneous Application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669473 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRASHANT B. GANDHALE
• Assessee Lawyers: PRAMOD S SHINGTE
• Keywords: Revised return
• Section: 144

Judgement Text

" आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.77/PUN/2024 (arising out of ITA No.968/PUN/2023) िनधाᭅरण वषᭅ / Assessment Year: 2018-19 Sindhuurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. V s The Income Tax Officer, Kudal. PAN: AAGAS6518L Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Prashant B. Gandhale – JCIT Date of hearing 11/04/2025 Date of pronouncement 25/06/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: The Assessee has filed Miscellaneous Petition which is emanating from ITAT order in ITA No.968/PUN/2023 dated 15/04/2024 for A.Y.2018-19. MA No.77/PUN/2024 [A] 2 2. The Assessee has pleaded as under in the Miscellaneous Petition : Quote ““Above referred appeal is filed by appellant against the order U/S 250 passed by NFAC Dated 30/08/2023, for AY 2018-19. The issue raised was in the context of non-allowability of deduction claimed u/s 80P(2)(a)(i) In this order, Hon'ble Bench on page 3, para 4 and 5 of the order has observed as follows: 4. We have heard both the parties and perused the records. Ld.AR submitted before the Id CIT(A) due to illness and consequential death of Chairman of the impugned Society and retirement of Secretary. Assessee claimed that it had filed revised return, however copy of the revised return has not been filed before us. 5. It is an admitted fact by the assessee that it had made claim under section 80P(2)(1) of the Act in the Original Return filed under section 139(1) of the Act. It is also an admitted fact that assessee had claimed to have filed Revised Return for claiming deduction under section 80P(2)(a) and 80P(2)(d) of the Act. However, no copy of so-called Revised Return filed before ITAT or before the AO. There is no mention of the so- called Revised Return in the Assessment Order and Order of the Ld.CIT(A). Thus, there is no evidence of the so-called Revised Return\" Accordingly, it was stated that, since copy of the rectified return has not been filed before Hon'ble Bench and there is no such reference in the order of Ld. CIT(A), the appeal is dismissed MA No.77/PUN/2024 [A] 3 The above remarks by Hon'ble Bench are incorrect as the copies of rectified return are available on record during the course of hearing it was also pointed out that the order u/s 144 was passed on 21/04/2021 and rectified return was filed on 26/03/2020, attention was drawn to a paper book filed consisting 138 pages and it was pointed out that the original return was filed on 27/09/2018, the copy of entire ITR V was enclosed at page No. 1 to 59, wherein on page no. 52 such incorrect claim was displayed. subsequently, the attention was also drawn to the rectified return filed on 26/03/2020, which is enclosed on page no. 60 to 114, wherein, on page no.108 a correct claim is being reflected, and therefore at the time of passing the assessment order, the rectified return was available on system, which have been ignored by the learned AO as well as Learned CIT(A) In view of the above submission it is most humbly submitted before Hon'ble Bench that the incorrect findings of non-availability of return is a mistake apparent from record. therefore the above referred order needs to be recalled. Your appellant prays accordingly.” Unquote 3. We have heard the Ld.AR and studied the records. Assessee has pleaded that copies of Rectified return was available on record. 3.1 However, during the hearing we have brought to the notice of Ld.AR that No Revised return copy is on record. We have shown him the file to show that copy of revised return is not on our record. MA No.77/PUN/2024 [A] 4 3.2 It is also noted that even the Assessing Officer has not mentioned anything about the so-called Revised Return. 4. In these facts and circumstances of the case, we are of the opinion that there is no mistake in the order of the ITAT. Hence, the Miscellaneous Petition filed by the Assessee is dismissed. 5. In the result, Miscellaneous Petition filed by the Assessee is dismissed. Order pronounced in the open Court on 25 June, 2025. Sd/- Sd/- (ASTHA CHANDRA) (Dr.DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 25 June, 2025/ SGR आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "