https://www.taxtmi.com/caselaws?id=442081 The Tribunal allowed the appeal, ruling that the denial of deduction under Section 80P of the Income Tax Act for filing a belated return was not valid for Assessment Year 2019-20 as the relevant provisions were not in force during that period. The Tribunal held that deductions cannot be denied solely based on late filing and deemed the intimation under Section 143(1) invalid. The authorities were directed to restore the deduction claimed by the assessee. en-us Wed, 19 Jul 2023 00:00:00 +0530 Wed, 23 Aug 2023 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442081 The Tribunal allowed the appeal, ruling that the denial of deduction under Section 80P of the Income Tax Act for filing a belated return was not valid for Assessment Year 2019-20 as the relevant provisions were not in force during that period. The Tribunal held that deductions cannot be denied solely based on late filing and deemed the intimation under Section 143(1) invalid. The authorities were directed to restore the deduction claimed by the assessee. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442081