https://www.taxtmi.com/caselaws?id=789744 Before 01.04.2021, CPC lacked authority under section 143(1)(a) to make a prima facie adjustment disallowing a Chapter VIA deduction merely because the return was filed after the due date under section 139(1). The power to deny such claims was introduced only by the Finance Act, 2021 through section 143(1)(a)(v), and could not be applied to earlier processing. Accordingly, the adjustment disallowing deduction under section 80P was without jurisdiction and unsustainable, and the deduction was to be allowed. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789744 Before 01.04.2021, CPC lacked authority under section 143(1)(a) to make a prima facie adjustment disallowing a Chapter VIA deduction merely because the return was filed after the due date under section 139(1). The power to deny such claims was introduced only by the Finance Act, 2021 through section 143(1)(a)(v), and could not be applied to earlier processing. Accordingly, the adjustment disallowing deduction under section 80P was without jurisdiction and unsustainable, and the deduction was to be allowed. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789744