https://www.taxtmi.com/caselaws?id=313400 ITAT Rajkot allowed the appeal regarding denial of deduction under section 80P. The court held that amendment to section 143(1)(a)(v) permitting denial of section 80P claims for late filing became effective from April 1, 2021, and did not apply to assessment year 2019-20. The denial could not be made under section 143(1)(a)(ii) as prima facie adjustment for incorrect claims. The assessee filed return within extended due date under section 139(4) with only few months delay. The deduction under section 80P could not be denied solely for not filing within original due date under section 139(1). 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=313400 ITAT Rajkot allowed the appeal regarding denial of deduction under section 80P. The court held that amendment to section 143(1)(a)(v) permitting denial of section 80P claims for late filing became effective from April 1, 2021, and did not apply to assessment year 2019-20. The denial could not be made under section 143(1)(a)(ii) as prima facie adjustment for incorrect claims. The assessee filed return within extended due date under section 139(4) with only few months delay. The deduction under section 80P could not be denied solely for not filing within original due date under section 139(1). Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313400