https://www.taxtmi.com/caselaws?id=433947 The Tribunal allowed all four appeals, holding that the assessees were entitled to the deduction under Section 80P despite the late filing of returns within the time allowed under Section 139(4). The Tribunal emphasized that the denial of exemption under Section 80P merely on the grounds of belated filing of return is not justifiable, aligning with the decision of the Hon'ble Kerala High Court. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 13 Feb 2023 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433947 The Tribunal allowed all four appeals, holding that the assessees were entitled to the deduction under Section 80P despite the late filing of returns within the time allowed under Section 139(4). The Tribunal emphasized that the denial of exemption under Section 80P merely on the grounds of belated filing of return is not justifiable, aligning with the decision of the Hon'ble Kerala High Court. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433947