https://www.taxtmi.com/caselaws?id=433786 Delay in filing the Tribunal appeal was condoned on sufficient cause, as the assessee showed continued pursuit of the matter and the delay was considered in light of the Covid period; the matter was remitted for fresh consideration because the merits had not been examined by the first appellate authority. By contrast, deduction under Chapter VI-A, including section 80P(2), was denied where the return was filed beyond the due date under section 139(1) and the required audit report was not filed in the prescribed manner, because the statutory filing condition was mandatory and the disallowance could be made at the processing stage under section 143(1). en-us Tue, 31 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433786 Delay in filing the Tribunal appeal was condoned on sufficient cause, as the assessee showed continued pursuit of the matter and the delay was considered in light of the Covid period; the matter was remitted for fresh consideration because the merits had not been examined by the first appellate authority. By contrast, deduction under Chapter VI-A, including section 80P(2), was denied where the return was filed beyond the due date under section 139(1) and the required audit report was not filed in the prescribed manner, because the statutory filing condition was mandatory and the disallowance could be made at the processing stage under section 143(1). Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433786