https://www.taxtmi.com/caselaws?id=776333 The ITAT Cochin upheld the denial of deduction under section 80P for AY 2017-18 due to delayed filing of the return. The assessee filed the return on 16/10/2019 in response to a notice issued on 21/12/2017, which was neither under section 139(1) nor section 142(1), rendering it invalid. Since no valid return was filed, the claim for deduction under section 80P could not be entertained as per section 80A(5). The tribunal found no error in the lower authorities' order and dismissed all grounds of appeal. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776333 The ITAT Cochin upheld the denial of deduction under section 80P for AY 2017-18 due to delayed filing of the return. The assessee filed the return on 16/10/2019 in response to a notice issued on 21/12/2017, which was neither under section 139(1) nor section 142(1), rendering it invalid. Since no valid return was filed, the claim for deduction under section 80P could not be entertained as per section 80A(5). The tribunal found no error in the lower authorities' order and dismissed all grounds of appeal. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776333