https://www.taxtmi.com/caselaws?id=467131 Deduction under section 80P is unavailable where the return of income was filed after the due date under section 139(1), because eligibility is conditioned on timely filing; the assessing authority denied the deduction under section 143(1) and the appellate order dismissing the appeal for failure to seek condonation of delay is sustained. The operative remedy is to apply for condonation of delay before the competent Principal Commissioner, not by interference with the appellate order, and the appeal is therefore dismissed with liberty to seek condonation. en-us Fri, 21 Feb 2025 00:00:00 +0530 Fri, 06 Mar 2026 20:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467131 Deduction under section 80P is unavailable where the return of income was filed after the due date under section 139(1), because eligibility is conditioned on timely filing; the assessing authority denied the deduction under section 143(1) and the appellate order dismissing the appeal for failure to seek condonation of delay is sustained. The operative remedy is to apply for condonation of delay before the competent Principal Commissioner, not by interference with the appellate order, and the appeal is therefore dismissed with liberty to seek condonation. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467131