https://www.taxtmi.com/caselaws?id=179663 The tribunal found in favor of the assessee, ruling that deductions under section 80IB could be claimed despite a delayed filing of the return, as section 80AC is directory and not mandatory. The case was remitted back to the Assessing Officer for a fresh assessment, allowing the assessee to provide additional evidence and reasons for the delay. The assessee's appeal was partly allowed for statistical purposes. en-us Fri, 07 Dec 2012 00:00:00 +0530 Mon, 16 Apr 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179663 The tribunal found in favor of the assessee, ruling that deductions under section 80IB could be claimed despite a delayed filing of the return, as section 80AC is directory and not mandatory. The case was remitted back to the Assessing Officer for a fresh assessment, allowing the assessee to provide additional evidence and reasons for the delay. The assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179663