https://www.taxtmi.com/caselaws?id=768692 ITAT Bangalore allowed the assessee's appeal for statistical purposes regarding denial of deduction under section 80P. The case involved late filing of return after due date. While the audit report was prepared on 10/08/2018, it wasn't initially filed but was presented before the tribunal. ITAT distinguished this case from cited precedent where no audit report was filed. The matter was restored to AO with directions to consider the furnished audit report and grant section 80P deduction if eligible by amending the intimation under section 143(1). en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768692 ITAT Bangalore allowed the assessee's appeal for statistical purposes regarding denial of deduction under section 80P. The case involved late filing of return after due date. While the audit report was prepared on 10/08/2018, it wasn't initially filed but was presented before the tribunal. ITAT distinguished this case from cited precedent where no audit report was filed. The matter was restored to AO with directions to consider the furnished audit report and grant section 80P deduction if eligible by amending the intimation under section 143(1). Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768692