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claim of deduction u/s. 80P of the Act was denied as the said e- return was filed belatedly. Income was assessed at Rs.9,48,440/-.

6. Aggrieved, the assessee preferred appeal before the ld. CIT(A) challenging the denial of deduction u/s.80P of the Act and stated that the delay in filing the return was on account of two reasons, firstly, assessee's accountant left midway without informing and handover of pending duties and secondly, it took long time to reset login password, which was necessary to file e- return. However, the ld. CIT(A) was not satisfied with the reasons and in view of provisions of section 80AC of the Act denied the deduction u/s. 80P of the Act as the assessee has not filed return of income before the due date as specified in sub-section(1) of section 139 of the Act.

7. Aggrieved, now the assessee is in appeal before this Tribunal.

8. The Ld. DR vehemently argued supporting the order of the ld. CIT(A).

9. I have heard the ld.DR and carefully perused the record. Assessee is dissatisfied with the denial of deduction u/s. 80P of the Act by ld. CIT(A) by applying the provisions of section 80AC of the Act. The undisputed facts remains that the assessee filed belated e-return on 18-07-2020 for the AY 2019-20, which was beyond the due date prescribed u/s. 139(1) of the Act. As per amendment brought in by Finance Act, 2018 w.e.f 1-4-2018 in section 80AC of the Act, as per clause (ii) of the said section on or after first day of April, 2018, no deduction is admissible under I.T.A. No.: 504/Kol/2021 Assessment Year: 2019-20 Nakashipara Thana Co-Operative Agril Marketing Society Limited.

11. The assessee further relied on plethora of judgments in support of its contention that there was reasonable cause which prevented the assessee to file e-return before the due date. I, however, find difficult to accept this contention of the assessee since provisions of section 80AC of the Act are very clear and unambiguous, and in my humble understanding there is no provisions under the Act, which provides me the power to condone such kind of delay in filing return of income, which has happened in the instant case. However, as per provisions of section 119(2)(c) of the Act the Central Board of Direct Taxes (CBDT) has the power to do so and relevant provision is reproduced below:-