https://www.taxtmi.com/caselaws?id=434600 The Tribunal allowed all appeals filed by the assessees, holding that denial of deduction under Section 80P due to belated filing of return under Section 139(4) was not justified for the assessment year 2019-20. The Tribunal ruled that such denial did not fall within the permissible scope of adjustments under Section 143(1)(a), quashing the CPC's intimation and the NFAC's decision. en-us Fri, 24 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434600 The Tribunal allowed all appeals filed by the assessees, holding that denial of deduction under Section 80P due to belated filing of return under Section 139(4) was not justified for the assessment year 2019-20. The Tribunal ruled that such denial did not fall within the permissible scope of adjustments under Section 143(1)(a), quashing the CPC's intimation and the NFAC's decision. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434600