https://www.taxtmi.com/caselaws?id=309970 The tribunal dismissed the assessee's appeal and affirmed the denial of the Section 80P deduction due to the failure to file the return within the due date as required by Section 139(1) of the Income Tax Act, 1961. The tribunal emphasized the mandatory nature of the condition for claiming deductions before the due date, citing relevant case law and legislative provisions. The decision was rendered on 19th December 2022 by the tribunal. en-us Mon, 19 Dec 2022 00:00:00 +0530 Thu, 28 Sep 2023 21:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309970 The tribunal dismissed the assessee's appeal and affirmed the denial of the Section 80P deduction due to the failure to file the return within the due date as required by Section 139(1) of the Income Tax Act, 1961. The tribunal emphasized the mandatory nature of the condition for claiming deductions before the due date, citing relevant case law and legislative provisions. The decision was rendered on 19th December 2022 by the tribunal. Case-Laws Income Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309970