https://www.taxtmi.com/caselaws?id=779231 Deduction under section 80P was denied because the return of income was filed after the due date under section 139(1) and the delay was not condoned under section 119(2)(b) read with the relevant CBDT circular. Without condonation, the claim could not be entertained on a belated return, so the disallowance was sustained and the assessee's challenge failed. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779231 Deduction under section 80P was denied because the return of income was filed after the due date under section 139(1) and the delay was not condoned under section 119(2)(b) read with the relevant CBDT circular. Without condonation, the claim could not be entertained on a belated return, so the disallowance was sustained and the assessee's challenge failed. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779231