Vikram Singh Yadav ORDER
Vikram Singh Yadav, Member (A)
1. This is assessee's appeal against the order of the ld. CIT(A), NationalFaceless Appeal Centre (NFAC), Delhi, dated 21.04.2022, for the Assessment Year2018-19, taking the following grounds of appeal:-
(i) The order/intimation under section 143 (1)(a) & 154 passed by theAssessing Authority and that of the Appellate Authority confirming the same areillegal, unjust, arbitrary and opposed to the facts of the case and need to be quashed and addition to be deleted in toto and the tax andinterest be reduced to nil.
(ii) the Authorities below, while considering the claim of deduction undersection 80-P amounting to Rs. 2,27,994/-without complying with provisions ofprovio l & 2 to section 143 (1)(a), i.e. opportunity of hearing and withoutconsidering objections of the assessee that there is no provision in thissection to make this type of adjustment and without following the principles ofnatural justice to give opportunity of hearing, in spite of there being nodisallowance of the same, wrongly giving priority to the provisions of section80AC of the Income Tax Act introduced with effect from 01-04-2018.
(iii] The provisions of section 80AC are violative of the constitutionbecause the same have denied the benefits of law of land and that too at a dis-proportionately high cost compared to other categories of assessees when a veryreasonable cost is fixed which is with the object of advisory in nature.
(iv) The slight delay in completing the audit by the Govt. of Department andthe assessee which is of human nature, without any deliberate, malafide, becauseof reasonable and sufficient cause, these need to be reasonably, sympatheticallyand favourably considered.
2. The Assessee filed its return of income declaring total income at Rs. 'Nil'after claiming deduction u/s 80P of the Income-tax Act, 1961 (in short, 'the I.T. Act' ) amounting to Rs. 2,27,994/-. The return wasprocessed by the CPC, Bangalore u/s 143(1) of the I.T. Act, denying the deductionclaimed u/s 80P. The Assessee filed rectification application before the AO,stating that the deduction claimed had wrongly been denied by the CPC. The AO,rejecting the application, observed that the return of income had been filedlate; that the due date u/s 139 (1) of the Act was 27.12.2018, whereas thereturn had been filed on 13.10.2018; and that according to section 80AC, after01.04.2018, and no deduction under Chapter VIA heading 'C' would be allowedunless the return was filed before the due date u/s 139(1) of the I.T. Act.
3. In its appeal before the Ld. CIT(A), the Assessee contended that the AuditReport under the Act had taken time to complete, which was the reason for thedelay in filing the return, which delay was beyond the Assessee; that the AuditReport was dated 27.12.2018, and it was only after filing thereof, that thereturn was filed on 13.10.2018; that the amendment under section 80C is advisoryand not mandatory; that no opportunity of hearing had been given to theAssessee; and that such an adjustment could not be made u/s 143(1)<........