https://www.taxtmi.com/caselaws?id=435770 The ITAT allowed the appeal, reversing the order of the ld. CIT(A) and cancelling the disallowance of the deduction claimed under section 80P. The ITAT held that the CPC did not have the authority to disallow the deduction based on a late-filed return, as per the un-amended provisions. en-us Fri, 24 Mar 2023 00:00:00 +0530 Mon, 27 Mar 2023 09:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435770 The ITAT allowed the appeal, reversing the order of the ld. CIT(A) and cancelling the disallowance of the deduction claimed under section 80P. The ITAT held that the CPC did not have the authority to disallow the deduction based on a late-filed return, as per the un-amended provisions. Case-Laws Income Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435770