https://www.taxtmi.com/caselaws?id=770246 ITAT Ahmedabad dismissed the assessee's appeal for non-payment of advance tax equivalent amount under Section 249(4)(b). The assessee claimed Section 80P(2)(a)(i) deduction without filing income tax return or revised return. ITAT held deductions are not operational unless income is notified through return filing. The assessee failed to seek exemption under Section 139 proviso before appropriate authority. CIT(A) correctly dismissed the appeal as infructuous since exemptions require proper return filing and compliance with statutory obligations. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770246 ITAT Ahmedabad dismissed the assessee's appeal for non-payment of advance tax equivalent amount under Section 249(4)(b). The assessee claimed Section 80P(2)(a)(i) deduction without filing income tax return or revised return. ITAT held deductions are not operational unless income is notified through return filing. The assessee failed to seek exemption under Section 139 proviso before appropriate authority. CIT(A) correctly dismissed the appeal as infructuous since exemptions require proper return filing and compliance with statutory obligations. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770246