https://www.taxtmi.com/caselaws?id=313399 ITAT Rajkot held that denial of deduction under section 80P for late filing of return cannot be made under prima facie adjustment provisions of section 143(1)(a)(v) for assessment year 2019-20, as the relevant amendment was effective from April 1, 2021. The tribunal found that section 143(1)(a)(ii) also does not permit such disallowance merely for delayed filing when return was filed within extended due date under section 139(4). The case was remanded to CIT(Appeals) for fresh adjudication on merits. Appeal allowed. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 11 Apr 2024 13:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313399 ITAT Rajkot held that denial of deduction under section 80P for late filing of return cannot be made under prima facie adjustment provisions of section 143(1)(a)(v) for assessment year 2019-20, as the relevant amendment was effective from April 1, 2021. The tribunal found that section 143(1)(a)(ii) also does not permit such disallowance merely for delayed filing when return was filed within extended due date under section 139(4). The case was remanded to CIT(Appeals) for fresh adjudication on merits. Appeal allowed. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313399