https://www.taxtmi.com/caselaws?id=785728 Deduction under Chapter VI-A for cooperative society activity requires that the claim be made in the return of income and that the return be filed within the prescribed due date; failure to file a return or to make the claim in the return disentitles the assessee from claiming the deduction. A conjoint reading of the provisions mandates both claim and timely filing, and permitting the deduction without a filed return would nullify the statutory bar. Applying these principles, the tribunal correctly denied the deduction under the relevant provision where the assessee had not complied with the return and timely filing requirements. en-us Tue, 13 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785728 Deduction under Chapter VI-A for cooperative society activity requires that the claim be made in the return of income and that the return be filed within the prescribed due date; failure to file a return or to make the claim in the return disentitles the assessee from claiming the deduction. A conjoint reading of the provisions mandates both claim and timely filing, and permitting the deduction without a filed return would nullify the statutory bar. Applying these principles, the tribunal correctly denied the deduction under the relevant provision where the assessee had not complied with the return and timely filing requirements. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785728