https://www.taxtmi.com/caselaws?id=467603 A deduction under section 80P could not be denied through an intimation under section 143(1) merely because the return was filed after the due date under section 139(1). The reasoning was that, for the assessment year concerned, the scope of prima facie adjustments under section 143(1) did not extend to disallowing the section 80P claim on that ground, and no specific enabling provision permitted such a mechanical rejection. The adjustment was therefore unsustainable, and the deduction claim was accepted in favour of the assessee. en-us Thu, 07 Nov 2024 00:00:00 +0530 Wed, 25 Mar 2026 20:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467603 A deduction under section 80P could not be denied through an intimation under section 143(1) merely because the return was filed after the due date under section 139(1). The reasoning was that, for the assessment year concerned, the scope of prima facie adjustments under section 143(1) did not extend to disallowing the section 80P claim on that ground, and no specific enabling provision permitted such a mechanical rejection. The adjustment was therefore unsustainable, and the deduction claim was accepted in favour of the assessee. Case-Laws Income Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467603