https://www.taxtmi.com/caselaws?id=788426 Delayed completion of verification of an electronically filed return is a procedural lapse that does not defeat substantive entitlement to a Chapter VI-A deduction where the electronic return was furnished within the due date under section 139(1); Notification No. 5/2022 treating verification-date as filing-date does not override the curability of verification delay for denial under section 80AC, and therefore the deduction under section 80P is to be allowed. The analysis treats verification as procedural validation and sets aside disallowance based solely on post-30-day verification. en-us Tue, 17 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 16:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788426 Delayed completion of verification of an electronically filed return is a procedural lapse that does not defeat substantive entitlement to a Chapter VI-A deduction where the electronic return was furnished within the due date under section 139(1); Notification No. 5/2022 treating verification-date as filing-date does not override the curability of verification delay for denial under section 80AC, and therefore the deduction under section 80P is to be allowed. The analysis treats verification as procedural validation and sets aside disallowance based solely on post-30-day verification. Case-Laws Income Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788426