https://www.taxtmi.com/caselaws?id=779768 ITAT, Chandigarh allowed the assessee's appeal, holding that the CPC/AO lacked jurisdiction under unamended law to disallow a claim u/s 80P by issuing an intimation u/s 143(1), since that provision permitted only correction of arithmetical or clearly incorrect claims and did not authorize denial for delayed filing. The bench, following consistent precedents, reversed the impugned order for AY 2018-19, deleted the disallowance and directed the AO to grant the deduction claimed u/s 80P. en-us Thu, 23 Jan 2025 00:00:00 +0530 Fri, 10 Oct 2025 14:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779768 ITAT, Chandigarh allowed the assessee's appeal, holding that the CPC/AO lacked jurisdiction under unamended law to disallow a claim u/s 80P by issuing an intimation u/s 143(1), since that provision permitted only correction of arithmetical or clearly incorrect claims and did not authorize denial for delayed filing. The bench, following consistent precedents, reversed the impugned order for AY 2018-19, deleted the disallowance and directed the AO to grant the deduction claimed u/s 80P. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779768