https://www.taxtmi.com/caselaws?id=435428 The Tribunal ruled in favor of the Assessee, allowing the appeal and quashing the intimation made under section 143(1) on the grounds of denial of exemption u/s. 80P of the Act due to belated filing of the Return of Income. The Tribunal held that denial of deduction u/s. 80P for late filing under 139(1) for A.Y. 2019-20 was not justified, and the claim of deduction cannot be denied if the return is filed within the due date u/s. 139(4). en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435428 The Tribunal ruled in favor of the Assessee, allowing the appeal and quashing the intimation made under section 143(1) on the grounds of denial of exemption u/s. 80P of the Act due to belated filing of the Return of Income. The Tribunal held that denial of deduction u/s. 80P for late filing under 139(1) for A.Y. 2019-20 was not justified, and the claim of deduction cannot be denied if the return is filed within the due date u/s. 139(4). Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435428