https://www.taxtmi.com/caselaws?id=770160 ITAT Panaji held that CPC lacked jurisdiction to disallow section 80P deduction claim during processing under section 143(1). The appellant society filed belated ITR claiming 80P(2) deduction, which CPC disallowed citing section 80AC(ii). However, ITAT ruled CPC exceeded its authority as section 143(1)(a)(v) does not empower such disallowance. The tribunal set aside CIT(A)'s order and directed CPC to reverse the disallowance and accept the deduction claim as filed in the return. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770160 ITAT Panaji held that CPC lacked jurisdiction to disallow section 80P deduction claim during processing under section 143(1). The appellant society filed belated ITR claiming 80P(2) deduction, which CPC disallowed citing section 80AC(ii). However, ITAT ruled CPC exceeded its authority as section 143(1)(a)(v) does not empower such disallowance. The tribunal set aside CIT(A)'s order and directed CPC to reverse the disallowance and accept the deduction claim as filed in the return. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770160