High Court of Delhi · Procedural, interim and remand orders
BSC C&C Joint Venture v. Assistant Commissioner of Income Tax
ITA 40/2026 ·
Liberty granted to infrastructure joint venture to apply within two months to the CBDT under Section 119 for relaxation/condonation regarding an inadvertent omission to claim deduction under Section 80-IA(4) in its original return of income (where the claim was raised before the CIT(A) and allowed in subsequent assessment years).
1. FACTS OF THE CASE
Due to inadvertence, the appellant (an infrastructure joint venture) did not claim deduction under Section 80-IA(4) in its original return of income, though it raised the claim during appellate proceedings before the CIT(A) and was granted Section 80-IA(4) deduction on the same project in subsequent assessment years. After the ITAT upheld the denial of the claim, the assessee filed ITA 40/2026.
2. DISCUSSION BY THE COURT
When the Division Bench indicated that it was prima facie not inclined to entertain the appeal, counsel for the appellant sought permission to approach the Central Board of Direct Taxes (CBDT) under Section 119 to seek relaxation of the requirement in light of the undisputed eligibility of the project in subsequent years.
3. JUDICIAL DECISION
Without recording any finding on merits, the High Court disposed of the appeal by permitting the appellant to file an application before the CBDT under Section 119 within two months along with a certified copy of the order, and directed the CBDT to consider the same in accordance with law.
4. OUTCOME
Assessee (Procedural liberty) - Appeal disposed of with liberty to move the CBDT under Section 119 within two months.
5. AKHB REVIEW POINT
Where Section 80A(5) bars an appellate claim for Section 80-IA(4) deduction omitted from the original return of income, the taxpayer's practical remedy is an application to the CBDT under Section 119(2)(b) for relaxation on grounds of genuine hardship.
Source and verification
2-page official High Court of Delhi judgment PDF (DLHC011091322025_1_2026-01-22.pdf, 127,159 bytes).
Original PDF: 2 pages · SHA-256: 5adde34ca99b840e083512b21d96ae7789f40dfa6004e7dbf641f78a4998879d
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Sections 80-IA(4), 80A(5), and 119 of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full 2-page primary judgment PDF text read and verified page-by-page. Permits invocation of CBDT's hardship-relaxation power under Section 119 where an otherwise eligible infrastructure developer inadvertently omitted a Section 80-IA(4) claim in the original return.
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AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.