https://www.taxtmi.com/caselaws?id=787216 Centralised processing centre lacked jurisdiction before 01.04.2021 to make prima-facie adjustments denying Chapter VI-A deductions, and returns filed within the due date cannot be treated as belated for that purpose; outcome: CPC adjustment unsustainable. Separately, a substantive entitlement to a cooperative-society deduction under the statutory Chapter VI-A provisions cannot be defeated by a clerical/typographical mis-entry of the sub clause in the e return; such mistakes apparent on record are rectifiable and the deduction claim is to be allowed on the substantive facts. Outcome: deductions directed to be granted. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787216 Centralised processing centre lacked jurisdiction before 01.04.2021 to make prima-facie adjustments denying Chapter VI-A deductions, and returns filed within the due date cannot be treated as belated for that purpose; outcome: CPC adjustment unsustainable. Separately, a substantive entitlement to a cooperative-society deduction under the statutory Chapter VI-A provisions cannot be defeated by a clerical/typographical mis-entry of the sub clause in the e return; such mistakes apparent on record are rectifiable and the deduction claim is to be allowed on the substantive facts. Outcome: deductions directed to be granted. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787216