https://www.taxtmi.com/caselaws?id=473134 The section 80P deduction cannot be denied solely because a return was filed within the period permitted under section 139(4), rather than by the section 139(1) deadline. The amendment to section 143(1)(a)(v), effective from 1 April 2021, enables disallowance of Chapter VI-A deductions during return processing but does not authorise that adjustment for assessment year 2019-20. The deduction is available for that year where the return was filed within the section 139(4) period. en-us Fri, 29 Aug 2025 00:00:00 +0530 Wed, 04 Nov 2026 19:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473134 The section 80P deduction cannot be denied solely because a return was filed within the period permitted under section 139(4), rather than by the section 139(1) deadline. The amendment to section 143(1)(a)(v), effective from 1 April 2021, enables disallowance of Chapter VI-A deductions during return processing but does not authorise that adjustment for assessment year 2019-20. The deduction is available for that year where the return was filed within the section 139(4) period. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473134