Deduction u/s 80P Allowed Despite Late ITR Filing, If Submitted by Extended Deadline per Section 139(4.

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....Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim for deduction u/s 80P was made. - Claim of deduction u/s 80P of the Act cannot be denied to the assessee only on the basis that the assessee did not file return of income its return of income within due date u/s 139(1) - AT....