https://www.taxtmi.com/caselaws?id=791351 A statutory filing condition introduced in section 80AC(ii) with effect from 1 April 2021 could not be applied to assessment year 2019-20, so belated filing of the return did not justify denial of deduction under section 80P. As the return was filed in December 2019, the prospective requirement to file within the time under section 139(1) was not in force for the relevant year. The adjustment made while processing the return under section 143(1) was therefore unsustainable, and the intimation was annulled in favour of the assessee. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791351 A statutory filing condition introduced in section 80AC(ii) with effect from 1 April 2021 could not be applied to assessment year 2019-20, so belated filing of the return did not justify denial of deduction under section 80P. As the return was filed in December 2019, the prospective requirement to file within the time under section 139(1) was not in force for the relevant year. The adjustment made while processing the return under section 143(1) was therefore unsustainable, and the intimation was annulled in favour of the assessee. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791351