https://www.taxtmi.com/caselaws?id=386654 The Tribunal dismissed the appeal, upholding the denial of the deduction under section 80IC of the Income Tax Act due to the late filing of the return. Despite the condonation of the delay in filing the appeal, the Tribunal affirmed the decision of the Commissioner of Income Tax (Appeals) that the deduction cannot be allowed once the return is filed beyond the due date specified by law. The Tribunal found no infirmity in the CIT(A)'s decision and upheld the denial of the deduction in accordance with the mandatory provisions of section 80AC. en-us Fri, 27 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386654 The Tribunal dismissed the appeal, upholding the denial of the deduction under section 80IC of the Income Tax Act due to the late filing of the return. Despite the condonation of the delay in filing the appeal, the Tribunal affirmed the decision of the Commissioner of Income Tax (Appeals) that the deduction cannot be allowed once the return is filed beyond the due date specified by law. The Tribunal found no infirmity in the CIT(A)'s decision and upheld the denial of the deduction in accordance with the mandatory provisions of section 80AC. Case-Laws Income Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386654