https://www.taxtmi.com/caselaws?id=782019 Before the Finance Act, 2021 amendment to section 143(1)(a), a belated return could not be used at the processing stage to make a prima facie adjustment denying deduction under section 80P(2)(a)(i) by invoking section 80AC(ii). The ITAT Pune held that the Central Processing Centre lacked jurisdiction to disallow the claim solely because the return was filed after the due date under section 139(1). The adjustment under section 143(1) was therefore unjustified, and the assessee remained entitled to the section 80P deduction. 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 Before the Finance Act, 2021 amendment to section 143(1)(a), a belated return could not be used at the processing stage to make a prima facie adjustment denying deduction under section 80P(2)(a)(i) by invoking section 80AC(ii). The ITAT Pune held that the Central Processing Centre lacked jurisdiction to disallow the claim solely because the return was filed after the due date under section 139(1). The adjustment under section 143(1) was therefore unjustified, and the assessee remained entitled to the section 80P deduction. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782019