https://www.taxtmi.com/caselaws?id=793662 Section 80P deduction for assessment year 2018-19 was barred because the return was not furnished within the due date under section 139(1). With section 80AC, as amended from 01.04.2018, no deduction under Chapter VI-A under the heading "C.-Deductions in respect of certain incomes" could be allowed unless the return was filed on or before the due date. The assessee filed the return only in response to notice under section 148 and produced no basis for condonation of delay. Deduction under section 80P was therefore disallowed, and the related penalty under section 270A was sustained as consequential to the quantum addition. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793662 Section 80P deduction for assessment year 2018-19 was barred because the return was not furnished within the due date under section 139(1). With section 80AC, as amended from 01.04.2018, no deduction under Chapter VI-A under the heading "C.-Deductions in respect of certain incomes" could be allowed unless the return was filed on or before the due date. The assessee filed the return only in response to notice under section 148 and produced no basis for condonation of delay. Deduction under section 80P was therefore disallowed, and the related penalty under section 270A was sustained as consequential to the quantum addition. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793662