https://www.taxtmi.com/caselaws?id=313349 ITAT Surat held that appellate authorities can entertain claims for deduction under Section 80P even when not made in the original return of income, provided the claim was raised before the AO and facts emerge from lower authority records. The tribunal relied on precedents establishing that Section 80AC restrictions don't apply to Section 80P deductions and that filing requirements under Section 80A(5) are directory, not mandatory. Since the nature and quantum of deduction were undisputed, the AO was directed to allow the Section 80P deductions. The assessee's appeal was allowed for statistical purposes. en-us Fri, 13 Oct 2023 00:00:00 +0530 Mon, 08 Apr 2024 19:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313349 ITAT Surat held that appellate authorities can entertain claims for deduction under Section 80P even when not made in the original return of income, provided the claim was raised before the AO and facts emerge from lower authority records. The tribunal relied on precedents establishing that Section 80AC restrictions don't apply to Section 80P deductions and that filing requirements under Section 80A(5) are directory, not mandatory. Since the nature and quantum of deduction were undisputed, the AO was directed to allow the Section 80P deductions. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313349