https://www.taxtmi.com/caselaws?id=791789 The amended section 80AC, effective from 1 April 2018 and applicable from assessment year 2018-19, extends the due-date filing condition to deductions under Chapter VI-A, including section 80P. A return furnished only in response to notice under section 148 does not satisfy the requirement of filing the return within section 139(1) for claiming the deduction. The Tribunal further held that the CBDT circular relied on for condonation did not empower the appellate authority to regularise delayed filing, and earlier precedents were displaced by the amended statutory position. Deduction under section 80P was therefore not allowable and the disallowance was sustained. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791789 The amended section 80AC, effective from 1 April 2018 and applicable from assessment year 2018-19, extends the due-date filing condition to deductions under Chapter VI-A, including section 80P. A return furnished only in response to notice under section 148 does not satisfy the requirement of filing the return within section 139(1) for claiming the deduction. The Tribunal further held that the CBDT circular relied on for condonation did not empower the appellate authority to regularise delayed filing, and earlier precedents were displaced by the amended statutory position. Deduction under section 80P was therefore not allowable and the disallowance was sustained. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791789