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    <title>Filing a return is essential for claiming a deduction u/s 80P; AO assesses eligibility and deduction allowance.</title>
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    <description>Only when a return is filed claiming deduction under Section 80P, the AO will be enabled to first consider the question of eligibility of the assessee and then consider the allowability of deduction from the total income</description>
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      <description>Only when a return is filed claiming deduction under Section 80P, the AO will be enabled to first consider the question of eligibility of the assessee and then consider the allowability of deduction from the total income</description>
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