https://www.taxtmi.com/caselaws?id=470293 Non-adjudication of distinct grounds concerning deduction under section 80P required reconsideration where the deduction had been denied solely for delayed return filing. The assessment had initially allowed the deduction, while a subsequent rectification order disallowed it because the return was filed after the due date. As the filing delay was later condoned, the basis for denial no longer remained. The earlier composite disposal had incorrectly treated the assessment year as involving an identical issue to another year. The Tribunal's earlier order for the relevant assessment year was therefore recalled for fresh adjudication. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470293 Non-adjudication of distinct grounds concerning deduction under section 80P required reconsideration where the deduction had been denied solely for delayed return filing. The assessment had initially allowed the deduction, while a subsequent rectification order disallowed it because the return was filed after the due date. As the filing delay was later condoned, the basis for denial no longer remained. The earlier composite disposal had incorrectly treated the assessment year as involving an identical issue to another year. The Tribunal's earlier order for the relevant assessment year was therefore recalled for fresh adjudication. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470293