https://www.taxtmi.com/caselaws?id=438864 The ITAT Pune allowed the appeal, overturning the decision to deny the deduction u/s 80P(2)(d) based on the late filing of the return. The assessee's deduction u/s 80P(2)(d) for Rs. 4,06,360/- on interest from cooperative banks was granted as the return was filed within the extended due date as per the circular. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 09 Jun 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438864 The ITAT Pune allowed the appeal, overturning the decision to deny the deduction u/s 80P(2)(d) based on the late filing of the return. The assessee's deduction u/s 80P(2)(d) for Rs. 4,06,360/- on interest from cooperative banks was granted as the return was filed within the extended due date as per the circular. Case-Laws Income Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438864