https://www.taxtmi.com/caselaws?id=313997 A claim for deduction under section 80P disclosed in the return cannot be rejected merely because it was entered in the wrong column; a clerical or typographical omission does not negate the claim. Before making an adverse prima facie adjustment under section 143(1)(a), the processing authority must follow the prescribed notice procedure and give an opportunity to respond. Where no such notice is issued, the disallowance cannot stand. The discussion also notes that a primary agricultural credit society's status supports eligibility for section 80P deduction. en-us Mon, 05 Jun 2023 00:00:00 +0530 Sat, 11 May 2024 21:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313997 A claim for deduction under section 80P disclosed in the return cannot be rejected merely because it was entered in the wrong column; a clerical or typographical omission does not negate the claim. Before making an adverse prima facie adjustment under section 143(1)(a), the processing authority must follow the prescribed notice procedure and give an opportunity to respond. Where no such notice is issued, the disallowance cannot stand. The discussion also notes that a primary agricultural credit society's status supports eligibility for section 80P deduction. Case-Laws Income Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313997