https://www.taxtmi.com/caselaws?id=772838 Deduction under section 80P for assessment year 2017-18 could not be refused merely because the assessee had not filed a return of income. Section 80A(5) was treated as governing deductions under specified provisions in the chapter on deductions from certain incomes, but not as expressly extending to section 80P. Section 80AC(ii), as applicable from assessment year 2018-19, was read as imposing a due-date filing requirement only from that later year. For assessment year 2017-18, filing the return was not a statutory precondition for claiming section 80P deduction, so the deduction was to be allowed. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772838 Deduction under section 80P for assessment year 2017-18 could not be refused merely because the assessee had not filed a return of income. Section 80A(5) was treated as governing deductions under specified provisions in the chapter on deductions from certain incomes, but not as expressly extending to section 80P. Section 80AC(ii), as applicable from assessment year 2018-19, was read as imposing a due-date filing requirement only from that later year. For assessment year 2017-18, filing the return was not a statutory precondition for claiming section 80P deduction, so the deduction was to be allowed. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772838