https://www.taxtmi.com/caselaws?id=464222 ITAT held that the AO's disallowance of deduction under section 80P in the intimation under section 143(1) for AY 2019-20 was not tenable where the assessee had filed a belated return under section 139(4) on 30.09.2020. The tribunal treated the belated return as valid for the proceedings and set aside the disallowance premised solely on the return not being filed by the section 139(1) due date. en-us Mon, 09 Sep 2024 00:00:00 +0530 Sun, 12 Oct 2025 16:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464222 ITAT held that the AO's disallowance of deduction under section 80P in the intimation under section 143(1) for AY 2019-20 was not tenable where the assessee had filed a belated return under section 139(4) on 30.09.2020. The tribunal treated the belated return as valid for the proceedings and set aside the disallowance premised solely on the return not being filed by the section 139(1) due date. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464222