https://www.taxtmi.com/highlights?id=99618 The ITAT held that the return-filing condition introduced in section 80AC(ii), requiring a return to be filed within the time prescribed under section 139(1), applied only from 1 April 2021 and was not applicable to assessment year 2019-20. Accordingly, denial of deduction under section 80P in an intimation under section 143(1) solely because the return was filed belatedly was unsustainable, and the intimation was annulled. en-us Sat, 09 May 2026 07:37:37 +0530 Sat, 09 May 2026 07:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99618 The ITAT held that the return-filing condition introduced in section 80AC(ii), requiring a return to be filed within the time prescribed under section 139(1), applied only from 1 April 2021 and was not applicable to assessment year 2019-20. Accordingly, denial of deduction under section 80P in an intimation under section 143(1) solely because the return was filed belatedly was unsustainable, and the intimation was annulled. Highlights Income Tax Sat, 09 May 2026 07:37:37 +0530 https://www.taxtmi.com/highlights?id=99618