https://www.taxtmi.com/caselaws?id=777422 Deduction under section 80C remained available where the assessee had furnished the return of income but had inadvertently omitted to claim the deduction in that return. The pre-01.04.2018 position governed the assessment year, so the bar in section 80AC did not apply, and the statutory requirement of filing the return was satisfied. A genuine omission, supported by the CBDT's liberal approach to such claims, did not by itself defeat the deduction. The disallowance was therefore set aside and the claimed deduction was allowed in reassessment. en-us Wed, 27 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777422 Deduction under section 80C remained available where the assessee had furnished the return of income but had inadvertently omitted to claim the deduction in that return. The pre-01.04.2018 position governed the assessment year, so the bar in section 80AC did not apply, and the statutory requirement of filing the return was satisfied. A genuine omission, supported by the CBDT's liberal approach to such claims, did not by itself defeat the deduction. The disallowance was therefore set aside and the claimed deduction was allowed in reassessment. Case-Laws Income Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777422