https://www.taxtmi.com/caselaws?id=469839 Deduction under section 80P cannot be entertained where the claim is made in a return filed beyond the prescribed due date and no valid return is furnished in response to the Assessing Officer's notice. Applying the statutory scheme in sections 80A(5) and 80AC, and noting the post-1 April 2018 requirement that the return be filed on or before the due date under section 139(1), the Tribunal treated a non est return as incapable of sustaining the deduction claim. The denial of section 80P relief was upheld. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 06 Jul 2026 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469839 Deduction under section 80P cannot be entertained where the claim is made in a return filed beyond the prescribed due date and no valid return is furnished in response to the Assessing Officer's notice. Applying the statutory scheme in sections 80A(5) and 80AC, and noting the post-1 April 2018 requirement that the return be filed on or before the due date under section 139(1), the Tribunal treated a non est return as incapable of sustaining the deduction claim. The denial of section 80P relief was upheld. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469839