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Income Tax Deduction Claim Denied u/s 80P Due to Late Submission; Appeal Highlights Process Issue.

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....Allowability of deduction u/s 80P - denial of claim by CIT-A solely on the ground that the assessee had not made a claim in the original or in the revised return of income - such claim cannot be shut out for all times to come, merely because it is raised for the first time before the appellate authority without resorting to revising the return before the assessing officer.....

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Income Tax Deduction Claim Denied u/s 80P Due to Late Submission; Appeal Highlights Process Issue.