https://www.taxtmi.com/highlights?id=79136 Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes. en-us Fri, 05 Jul 2024 08:20:50 +0530 Fri, 05 Jul 2024 08:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79136 Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes. Highlights Income Tax Fri, 05 Jul 2024 08:20:50 +0530 https://www.taxtmi.com/highlights?id=79136