https://www.taxtmi.com/caselaws?id=468215 A Chapter VI-A deduction could not be prima facie disallowed under section 143(1)(a)(v) for assessment year 2019-20 merely because the return was filed after the due date under section 139(1). The power to make such an adjustment was introduced only by the Finance Act, 2021 with effect from 1 April 2021, so it did not apply to the relevant year. Although section 80AC may bar the claim in regular assessment proceedings, it did not expand processing jurisdiction under section 143(1). The intimation could not validly disallow the section 80P deduction. en-us Mon, 14 Oct 2024 00:00:00 +0530 Thu, 23 Apr 2026 08:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468215 A Chapter VI-A deduction could not be prima facie disallowed under section 143(1)(a)(v) for assessment year 2019-20 merely because the return was filed after the due date under section 139(1). The power to make such an adjustment was introduced only by the Finance Act, 2021 with effect from 1 April 2021, so it did not apply to the relevant year. Although section 80AC may bar the claim in regular assessment proceedings, it did not expand processing jurisdiction under section 143(1). The intimation could not validly disallow the section 80P deduction. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468215