https://www.taxtmi.com/caselaws?id=434234 Deduction under section 80P could not be denied as a prima facie adjustment in processing under section 143(1) for Assessment Year 2019-20, because the disallowance power in section 143(1)(a)(v) applied only from 01.04.2021. Although section 80AC requires the return to be filed by the due date under section 139(1), the return here was uploaded with only a marginal delay attributed to e-filing difficulty, and the processing adjustment exceeded the then-applicable scope. The adjustment and resulting demand were therefore quashed in favour of the assessee. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 20 Feb 2023 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434234 Deduction under section 80P could not be denied as a prima facie adjustment in processing under section 143(1) for Assessment Year 2019-20, because the disallowance power in section 143(1)(a)(v) applied only from 01.04.2021. Although section 80AC requires the return to be filed by the due date under section 139(1), the return here was uploaded with only a marginal delay attributed to e-filing difficulty, and the processing adjustment exceeded the then-applicable scope. The adjustment and resulting demand were therefore quashed in favour of the assessee. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434234