https://www.taxtmi.com/caselaws?id=440586 The Tribunal allowed the appeal of the co-operative society, holding that the denial of the deduction under section 80P for late filing of the return was not sustainable for the assessment year 2019-20. It was concluded that deductions under section 80P cannot be denied solely based on late filing if done within the extended period under section 139(4). The claim for deduction under section 80P could not be denied merely on the basis of late filing of the return. en-us Wed, 19 Jul 2023 00:00:00 +0530 Mon, 13 Apr 2026 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440586 The Tribunal allowed the appeal of the co-operative society, holding that the denial of the deduction under section 80P for late filing of the return was not sustainable for the assessment year 2019-20. It was concluded that deductions under section 80P cannot be denied solely based on late filing if done within the extended period under section 139(4). The claim for deduction under section 80P could not be denied merely on the basis of late filing of the return. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440586