https://www.taxtmi.com/highlights?id=65577 Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return - As observe that the genuineness of claim of the assessee regarding deduction u/s. 80P of the Act has not been examined and the claim was denied merely for delay in filing e-return. - AO directed to place the matter before CBDT / Board and decide the matter accordingly - AT en-us Sun, 11 Sep 2022 18:50:38 +0530 Sun, 11 Sep 2022 18:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65577 Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return - As observe that the genuineness of claim of the assessee regarding deduction u/s. 80P of the Act has not been examined and the claim was denied merely for delay in filing e-return. - AO directed to place the matter before CBDT / Board and decide the matter accordingly - AT Highlights Income Tax Sun, 11 Sep 2022 18:50:38 +0530 https://www.taxtmi.com/highlights?id=65577