https://www.taxtmi.com/caselaws?id=468843 Deduction under section 80P was claimed to be unavailable because the return was said to be filed beyond the original due date. The Tribunal noted that CBDT had extended the due date under section 119 to 31.10.2018, and the return filed on 30.10.2018 was therefore within time. On that basis, the disallowance linked to section 80AC could not stand; the only consequence for filing within the extended period was interest under section 234A as mentioned in the circular. The deduction under section 80P was directed to be allowed. en-us Tue, 11 Feb 2025 00:00:00 +0530 Fri, 22 May 2026 19:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468843 Deduction under section 80P was claimed to be unavailable because the return was said to be filed beyond the original due date. The Tribunal noted that CBDT had extended the due date under section 119 to 31.10.2018, and the return filed on 30.10.2018 was therefore within time. On that basis, the disallowance linked to section 80AC could not stand; the only consequence for filing within the extended period was interest under section 234A as mentioned in the circular. The deduction under section 80P was directed to be allowed. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468843