https://www.taxtmi.com/caselaws?id=468911 Where a return is filed within the CBDT-extended due date, it cannot be treated as belated for the purpose of denying deduction under section 80P merely because processing under section 143(1) proceeds on an incorrect assumption of delay. The revised return was also furnished before the defect notice under section 139(9), so the original return was not non est. On those facts, the disallowance based solely on timeliness could not survive, and the intimation was directed to be rectified in favour of the assessee. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468911 Where a return is filed within the CBDT-extended due date, it cannot be treated as belated for the purpose of denying deduction under section 80P merely because processing under section 143(1) proceeds on an incorrect assumption of delay. The revised return was also furnished before the defect notice under section 139(9), so the original return was not non est. On those facts, the disallowance based solely on timeliness could not survive, and the intimation was directed to be rectified in favour of the assessee. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468911