https://www.taxtmi.com/caselaws?id=472079 Timely filing became a condition for deductions under Part C of Chapter VI-A from assessment year 2018-19. Before 1 April 2021, return processing did not permit adjustment of a Section 80P deduction merely because the return was filed after the prescribed due date; delayed filing also fell outside the incorrect-claim adjustment. Delay condonation was available for the relevant returns claiming Section 80P deduction. Consequently, deduction claims in delayed returns for the relevant assessment years remained allowable at the processing stage. en-us Wed, 27 Mar 2024 00:00:00 +0530 Tue, 29 Sep 2026 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472079 Timely filing became a condition for deductions under Part C of Chapter VI-A from assessment year 2018-19. Before 1 April 2021, return processing did not permit adjustment of a Section 80P deduction merely because the return was filed after the prescribed due date; delayed filing also fell outside the incorrect-claim adjustment. Delay condonation was available for the relevant returns claiming Section 80P deduction. Consequently, deduction claims in delayed returns for the relevant assessment years remained allowable at the processing stage. Case-Laws Income Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472079