Denial of the
deduction was based on his interpretation of section 80A(5) ,
which stipulates a condition of filing return of income for claiming
deduction ... Tribunal.
4. At the outset, the ld. AR submitted that section 80A(5) applies
only where the assessee files his return without claiming deduction
therein
80IA . As has been brought out by AO the provisions of
Section 80A(5) are very categorical that the deduction chapter VIA
shall ... admissible also because of the categorical
provisions of Section 80A(5) and 80IA(7) that the claim is not
admissible unless it is claimed
deduction u/s.80P in accordance with provision of the section 80A(5)
r.w.s.139 as no claim of deduction was made ... stage, it would be useful to refer to
the language of section 80A(5) of the Act, which reads as under:
Deductions to be made
rejecting the claim of deduction under Section 80IA(4) read
with Section 80A(5) of the Act for the A.Y. 2015 - 16. The
prayers ... rejecting the claim of deduction
u/s. 80IA(4) r.w.s. 80A(5) of the Act for A.Y. 2015-16 and directing
this
regard, the AO quoted the provisions of section 80A(5) of the Act which
reads as follows:
"(5) Where the assessee fails ... filing of return of income by invoking provisions of section
80A(5) of the Act would not be appropriate as provisions of section
perused the record. The
dispute between the parties revolve around sec. 80A(4) and sec.80IA(9) of
the Act, For the sake of convenience ... extract below both the
provisions:-
―80A(4) Notwithstanding anything to the contrary contained in section
10A or section 10AA or section 10B or section 10BA
wherein the Hon'ble Court held as under:-
"19. Section 80A(5) provides that where the assessee fails to make a
claim ... particular assessment year, no deductions shall be allowed. This
embargo in section 80A(5) would apply, though section 80P is not
included in section 80AC
Chapter VIA of the Act and on an incorrect understanding of
Section 80A (4) of the Act. The opening words of Section 80A
(4) read ... Chapter.....". What is sought
to be underscored, therefore, is that Section 80A , and the
other provisions in Chapter VIA, are independent of Sections
board.
16. In this regard the petitioner has placed reliance over Section 80A and Section 87 of the Act 1951. The petitioner contends that Section ... 80A of the Act 1951 provides that the court having jurisdiction to try an election petition shall be this Court. Placing reliance on Section
Aggrieved by
the same, the petitioner preferred special revision petition under Section
80A of the Town and Country Planning Act before the first respondent ... appearing for the petitioner further
stated that during the pendency of section 80A petition, the second
respondent issued the notice dated 28.09.2022, calling upon
