https://www.taxtmi.com/caselaws?id=381968 The tribunal dismissed the appeal challenging the reopening of assessment under section 147. However, it ruled in favor of the assessee regarding the denial of deduction under section 80IB and filing the return beyond the prescribed period under section 139. The tribunal held that the delay in filing the return was beyond the assessee's control and remanded the matter to the Assessing Officer to determine eligibility for claiming deduction under section 80IC. The appeal was allowed for statistical purposes. en-us Thu, 06 Jun 2019 00:00:00 +0530 Sat, 22 Jun 2019 08:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381968 The tribunal dismissed the appeal challenging the reopening of assessment under section 147. However, it ruled in favor of the assessee regarding the denial of deduction under section 80IB and filing the return beyond the prescribed period under section 139. The tribunal held that the delay in filing the return was beyond the assessee's control and remanded the matter to the Assessing Officer to determine eligibility for claiming deduction under section 80IC. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381968