Section 80P deduction cannot be denied for failure to file a return where the due-date condition was not yet applicable.

Deduction under section 80P for assessment year 2017-18 could not be refused merely because the assessee had not filed a return of income. Section 80A(5) was treated as governing deductions under specified provisions in the chapter on deductions from certain incomes, but not as expressly extending to section 80P. Section 80AC(ii), as applicable from assessment year 2018-19, was read as imposing a due-date filing requirement only from that later year. For assessment year 2017-18, filing the return was not a statutory precondition for claiming section 80P deduction, so the deduction was to be allowed.

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Issues: Whether deduction under section 80P of the Income-tax Act, 1961 could be denied for assessment year 2017-18 merely because the assessee had not filed a return of income.

Analysis: Section 80A(5) was found to govern claims for deductions under specified provisions and under the heading relating to deductions in respect of certain incomes, but not to expressly include section 80P. Section 80AC(ii), as applicable from assessment year 2018-19 onwards, was read as requiring filing of the return by the due date for deductions under that Chapter heading. For assessment year 2017-18, the statutory condition of filing a return as a prerequisite for claiming deduction under section 80P was held not to apply.

Conclusion: The assessee could not be denied deduction under section 80P solely on the ground of filing of return for assessment year 2017-18, and the deduction was directed to be allowed.

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