https://www.taxtmi.com/caselaws?id=434497 The ITAT allowed the appeal of the assessee, emphasizing that the denial of a deduction under section 80P of the Income Tax Act due to late filing of the return for the assessment year 2019-20 was not justified. The ITAT clarified that the amendment in Section 143(1)(a)(v) did not apply for the relevant assessment year, and filing a return beyond the due date did not automatically disqualify the assessee from claiming deductions, especially when filed within the extended period under Section 139(4). en-us Wed, 22 Feb 2023 00:00:00 +0530 Sat, 25 Apr 2026 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434497 The ITAT allowed the appeal of the assessee, emphasizing that the denial of a deduction under section 80P of the Income Tax Act due to late filing of the return for the assessment year 2019-20 was not justified. The ITAT clarified that the amendment in Section 143(1)(a)(v) did not apply for the relevant assessment year, and filing a return beyond the due date did not automatically disqualify the assessee from claiming deductions, especially when filed within the extended period under Section 139(4). Case-Laws Income Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434497