https://www.taxtmi.com/caselaws?id=468533 Deduction under section 80P could not be denied at the processing stage under section 143(1) merely because the return was filed after the due date under section 139(1) for the relevant year. The Tribunal noted that express authority to make such a disallowance was introduced only by the amendment to section 143(1)(a)(v) with effect from 1 April 2021, and that provision was not applicable to the assessment year in question. The late filing also did not amount to an apparent incorrect claim under section 143(1)(a)(ii). Following jurisdictional precedent, the Tribunal held that the adjustment was not sustainable as a prima facie processing disallowance. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 12 May 2026 11:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468533 Deduction under section 80P could not be denied at the processing stage under section 143(1) merely because the return was filed after the due date under section 139(1) for the relevant year. The Tribunal noted that express authority to make such a disallowance was introduced only by the amendment to section 143(1)(a)(v) with effect from 1 April 2021, and that provision was not applicable to the assessment year in question. The late filing also did not amount to an apparent incorrect claim under section 143(1)(a)(ii). Following jurisdictional precedent, the Tribunal held that the adjustment was not sustainable as a prima facie processing disallowance. Case-Laws Income Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468533