https://www.taxtmi.com/caselaws?id=801068 Appellate authorities may entertain legitimate deductions under Sections 80C and 80CCD(1B) that were omitted from an original return and not claimed through a revised return. A taxpayer's lack of awareness should not, by itself, defeat an otherwise eligible statutory deduction. Supporting evidence of investments in notified PPF and National Pension Scheme arrangements may be admitted under Rule 29 where it is material to determining entitlement, subject to verification. Following verification of the admitted evidence, the claimed deductions are to be allowed. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801068 Appellate authorities may entertain legitimate deductions under Sections 80C and 80CCD(1B) that were omitted from an original return and not claimed through a revised return. A taxpayer's lack of awareness should not, by itself, defeat an otherwise eligible statutory deduction. Supporting evidence of investments in notified PPF and National Pension Scheme arrangements may be admitted under Rule 29 where it is material to determining entitlement, subject to verification. Following verification of the admitted evidence, the claimed deductions are to be allowed. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801068