Vijay Tukaram Raundal. v. DCIT (2025) 214 ITD 661 (Pune) (Trib.)

S. 80IB(10) : Housing projects-Delay in completion of project-Additional evidence obtained under RTI Act-Matter was to be remanded to Assessing Officer to decide issue afresh after considering additional evidence and granting due opportunity to assesse.[S.115JC]

  Assessee’s claim of deduction under section 80IB(10) was rejected due to delay in completion and size violation of the housing project.  The assesse produced additional evidence before the Tribunal. The tribunal held that since assessee produced additional evidence obtained under RTI Act crucial to section 80IB(10) disallowance, matter was to be remanded to Assessing Officer to decide issue afresh after considering additional evidence and granting due opportunity to assesse.  (AY. 2013-14 to 2015-16 & 2020-21)

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