https://www.taxtmi.com/caselaws?id=386751 The Tribunal allowed the Assessee's appeal, concluding that the claim under section 80IC should not be rejected solely because the return was filed within the extended period under Section 139(4) instead of the original due date under Section 139(1). The matter was remanded to the A.O. for verification, with instructions to provide the Assessee a reasonable opportunity of being heard. en-us Fri, 09 Aug 2019 00:00:00 +0530 Mon, 07 Oct 2019 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386751 The Tribunal allowed the Assessee's appeal, concluding that the claim under section 80IC should not be rejected solely because the return was filed within the extended period under Section 139(4) instead of the original due date under Section 139(1). The matter was remanded to the A.O. for verification, with instructions to provide the Assessee a reasonable opportunity of being heard. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386751