https://www.taxtmi.com/caselaws?id=782019 ITAT Pune allowed the appeal of the assessee-cooperative society, holding that CPC had no authority, prior to the Finance Act 2021 amendment effective from 01.04.2021, to make an adjustment under s.143(1)(a)(v) disallowing deduction under s.80P on the ground of delayed filing as per s.80AC. As the assessment year was 2019-20 and CPC's intimation was dated 10.03.2021, the disallowance was held to be beyond jurisdiction. ITAT directed the Jurisdictional AO to allow the assessee's claim for deduction under s.80P. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782019 ITAT Pune allowed the appeal of the assessee-cooperative society, holding that CPC had no authority, prior to the Finance Act 2021 amendment effective from 01.04.2021, to make an adjustment under s.143(1)(a)(v) disallowing deduction under s.80P on the ground of delayed filing as per s.80AC. As the assessment year was 2019-20 and CPC's intimation was dated 10.03.2021, the disallowance was held to be beyond jurisdiction. ITAT directed the Jurisdictional AO to allow the assessee's claim for deduction under s.80P. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782019