https://www.taxtmi.com/caselaws?id=462848 Section 80P(2)(a)(i) deduction could not be denied in summary processing under section 143(1)(a) merely because the return was filed after the due date under section 139(1). The Tribunal applied strict interpretation to the processing provisions and held that the specific disallowance limb in section 143(1)(a)(v), inserted by the Finance Act 2021 with effect from 1 April 2021, operated prospectively. For the assessment year concerned, the claim could not be rejected as an apparent error under section 143(1)(a)(ii), and the contrary reasoning relied on did not control the case. The disallowance in intimation was therefore held unsustainable. en-us Wed, 12 Jun 2024 00:00:00 +0530 Sun, 20 Jul 2025 23:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462848 Section 80P(2)(a)(i) deduction could not be denied in summary processing under section 143(1)(a) merely because the return was filed after the due date under section 139(1). The Tribunal applied strict interpretation to the processing provisions and held that the specific disallowance limb in section 143(1)(a)(v), inserted by the Finance Act 2021 with effect from 1 April 2021, operated prospectively. For the assessment year concerned, the claim could not be rejected as an apparent error under section 143(1)(a)(ii), and the contrary reasoning relied on did not control the case. The disallowance in intimation was therefore held unsustainable. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462848