https://www.taxtmi.com/caselaws?id=309302 The Tribunal allowed the appeal, ruling in favor of granting the deduction under section 80P of the Income Tax Act to the assessee. The denial of benefit based on belated filing of the Return of Income was deemed unjustified, as the return was filed within the permissible due date under the Act. The intimation issued by the CPC was quashed, emphasizing that denial of deduction under section 80P is not valid in such circumstances. en-us Mon, 22 May 2023 00:00:00 +0530 Tue, 22 Aug 2023 22:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309302 The Tribunal allowed the appeal, ruling in favor of granting the deduction under section 80P of the Income Tax Act to the assessee. The denial of benefit based on belated filing of the Return of Income was deemed unjustified, as the return was filed within the permissible due date under the Act. The intimation issued by the CPC was quashed, emphasizing that denial of deduction under section 80P is not valid in such circumstances. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309302