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Ratanben Hargovandas Patel Vs DCIT (ITAT Ahmedabad)

ITAT AhmedabadIncome TaxSection 80C (deduction for investment like LIC, PPF etc.), Section 119(2)(b) (CBDT ko power deta hai ki relaxation de sake)AY 2020-21Faisla: Assessee ke favour mein

Case ke facts

Assessee ne revised return se ₹1.5 lakh ka 80C claim lagaya. Normal date nikal chuki thi. Department ne mana kar diya ki late claim allowed nahi hai.

Mudda (Issue)

Kya revised return se section 80C ka deduction Section 119(2)(b) ke through mil sakta hai?

Faisla (Held)

ITAT ne bola ki CBDT powers ke under assessee ka claim allow hua. Revised return se 80C ka deduction mil sakta hai agar genuine reason ho.

Practical takeaway

Agar due date nikal chuki hai aur genuine reason hai, to Section 119(2)(b) ka application lagakar 80C ka claim assessable hai.

Original report: TaxGuru

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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-08.