Vatsalya B Wing Co-Operative Housing Society Ltd. vs Income Tax Officer – Ward 20(3)(1)

Parties Involved

Facts Summary

The Assessee, Vatsalya B Wing Co-Operative Housing Society Ltd., filed returns of income for the Assessment Years 2011-2012, 2013-2014, 2014-2015, and 2015-2016, claiming deductions under Section 80P of the Income Tax Act, 1961. The deductions were not allowed, and demands were raised. The Assessee raised multiple grievances through the ITBA portal, which were either not responded to or rejected. Despite this, the Assessee believed that the grievances would be resolved based on past experiences where similar grievances were favorably resolved. The Assessee eventually filed appeals before the CIT(A), which were dismissed for being barred by limitation. The Assessee sought condonation of delay in filing the appeals.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned.
• 2. Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits.
• 3. Whether the Assessee had sufficient cause for the delay.
• 4. Whether the deduction under Section 80P(2)(d) should be allowed.
• 5. Whether the deduction under Section 80P(2)(c)(ii) should be allowed.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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