https://www.taxtmi.com/caselaws?id=782730 ITAT Hyderabad allowed the assessee's appeal, holding that CPC lacked jurisdiction to disallow deduction under s. 80P while processing the return under s. 143(1) for AY 2019-20. It held that, prior to the Finance Act 2021 amendment effective from 01.04.2021, s. 143(1)(a)(v) permitted prima facie adjustments only in respect of specified deductions (ss. 10AA, 80IA, 80IAB, 80IB, 80IC, 80ID, 80IE), not s. 80P. As the amendment is prospective, the disallowance made for delayed filing was ultra vires s. 143(1); the appellate order was set aside and the deduction restored. en-us Fri, 07 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782730 ITAT Hyderabad allowed the assessee's appeal, holding that CPC lacked jurisdiction to disallow deduction under s. 80P while processing the return under s. 143(1) for AY 2019-20. It held that, prior to the Finance Act 2021 amendment effective from 01.04.2021, s. 143(1)(a)(v) permitted prima facie adjustments only in respect of specified deductions (ss. 10AA, 80IA, 80IAB, 80IB, 80IC, 80ID, 80IE), not s. 80P. As the amendment is prospective, the disallowance made for delayed filing was ultra vires s. 143(1); the appellate order was set aside and the deduction restored. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782730