https://www.taxtmi.com/caselaws?id=779250 ITAT (Chennai) dismissed the appeal of the assessee-society, upholding denial of deduction under s.80P (and s.80AC) because the return of income was filed belatedly under s.148 and not within the statutory due date. The Tribunal followed the Madras HC precedent that eligibility for s.80P deduction requires timely filing of the return, and found no reason to depart from that principle. en-us Fri, 26 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779250 ITAT (Chennai) dismissed the appeal of the assessee-society, upholding denial of deduction under s.80P (and s.80AC) because the return of income was filed belatedly under s.148 and not within the statutory due date. The Tribunal followed the Madras HC precedent that eligibility for s.80P deduction requires timely filing of the return, and found no reason to depart from that principle. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779250