80P after due date for AY 18-19 & 19-20

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I have received show cause 80AC Provide that for claiming deduction required to file return within due date

any solution or case laws for this
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The Rajkot bench of the Income Tax Appellate Tribunal has ruled that, under Section 80P, the income tax deduction cannot be refused due to failure to file an Income-tax return by the deadline.

Case title is Aliudepur Seva Sahakari Mandli Ltd. vs The ADIT, (CPC), Bengaluru


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