https://www.taxtmi.com/caselaws?id=791524 The Tribunal held that the amended section 80AC, which extended the due-date filing condition to Chapter VI-A deductions including section 80P, applied prospectively from assessment year 2018-19 and not to assessment year 2015-16. It further held that a section 80P claim could not be denied as a prima facie adjustment under section 143(1) merely because the return was filed late, since the issue was debatable and fell outside the limited processing scope. The disallowance was therefore unsustainable, and the deduction claimed was allowed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791524 The Tribunal held that the amended section 80AC, which extended the due-date filing condition to Chapter VI-A deductions including section 80P, applied prospectively from assessment year 2018-19 and not to assessment year 2015-16. It further held that a section 80P claim could not be denied as a prima facie adjustment under section 143(1) merely because the return was filed late, since the issue was debatable and fell outside the limited processing scope. The disallowance was therefore unsustainable, and the deduction claimed was allowed. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791524