https://www.taxtmi.com/caselaws?id=777799 ITAT KOLKATA - AT allowed the appeal, setting aside the CIT(A) order and annulling the s.143(1) intimation that denied s.80P relief. The Tribunal held that denial of s.80P solely because the return was not filed within s.139(1) due date is impermissible, relying on earlier ITAT precedent, and noted the s.139(1) timely-filing requirement became effective from 01.04.2021 and thus did not apply to AY 2019-20. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777799 ITAT KOLKATA - AT allowed the appeal, setting aside the CIT(A) order and annulling the s.143(1) intimation that denied s.80P relief. The Tribunal held that denial of s.80P solely because the return was not filed within s.139(1) due date is impermissible, relying on earlier ITAT precedent, and noted the s.139(1) timely-filing requirement became effective from 01.04.2021 and thus did not apply to AY 2019-20. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777799