https://www.taxtmi.com/caselaws?id=461365 ITAT Bangalore dismissed the assessee's appeal challenging denial of deduction under section 80P. The assessee failed to file return of income under sections 139(1) or 139(4). CIT(A) correctly held that without filing a valid return of income, deduction under section 80P cannot be claimed. ITAT upheld this position, noting that deductions under Chapter VIA, including section 80P, require filing of return of income. Relying on Kerala HC precedent, ITAT confirmed assessee's ineligibility for the deduction. en-us Tue, 02 Jan 2024 00:00:00 +0530 Tue, 01 Apr 2025 19:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461365 ITAT Bangalore dismissed the assessee's appeal challenging denial of deduction under section 80P. The assessee failed to file return of income under sections 139(1) or 139(4). CIT(A) correctly held that without filing a valid return of income, deduction under section 80P cannot be claimed. ITAT upheld this position, noting that deductions under Chapter VIA, including section 80P, require filing of return of income. Relying on Kerala HC precedent, ITAT confirmed assessee's ineligibility for the deduction. Case-Laws Income Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461365