https://www.taxtmi.com/caselaws?id=777483 ITAT upheld that deductions under section 80P cannot be mechanically denied solely because returns were filed belatedly under section 139(4); cooperative societies' genuine, substantiated 80P claims should be examined on merits. The tribunal remitted the matters to the AO to verify compliance with section 80P conditions and directed allowance of the deduction if conditions are satisfied. Three appeals disposed of in favour of the assessees for statistical purposes. en-us Fri, 10 Jan 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777483 ITAT upheld that deductions under section 80P cannot be mechanically denied solely because returns were filed belatedly under section 139(4); cooperative societies' genuine, substantiated 80P claims should be examined on merits. The tribunal remitted the matters to the AO to verify compliance with section 80P conditions and directed allowance of the deduction if conditions are satisfied. Three appeals disposed of in favour of the assessees for statistical purposes. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777483