https://www.taxtmi.com/caselaws?id=784837 Section 80A(5) requires a claim for specified deductions to be made in the return of income but, for AY 2017-18, does not require that return to have been filed by the due date. The amended section 80AC condition requiring timely filing for specified Chapter VI-A deductions applies prospectively from AY 2018-19 and cannot bar a primary agricultural cooperative society's section 80P claim for AY 2017-18. Where the claim was expressly made in a belated return during assessment proceedings, deduction under section 80P remains available for examination on merits. The claim is therefore remitted to the Assessing Officer for merits determination. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784837 Section 80A(5) requires a claim for specified deductions to be made in the return of income but, for AY 2017-18, does not require that return to have been filed by the due date. The amended section 80AC condition requiring timely filing for specified Chapter VI-A deductions applies prospectively from AY 2018-19 and cannot bar a primary agricultural cooperative society's section 80P claim for AY 2017-18. Where the claim was expressly made in a belated return during assessment proceedings, deduction under section 80P remains available for examination on merits. The claim is therefore remitted to the Assessing Officer for merits determination. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784837