Is deduction under section 80P allowed if the return was not filed within the due date and was filed beyond 30 days of notice under section 148? Could you please suggest any case law regarding the same?
As per section 80AC of the income tax Act , deduction under 80P not allowed, this section is amended in 2018-19 , so please refer section and confirm. Case law , Janaki Vashali Co-Op Housing society VS CIT ( ITAT Mumbai) , you also can refer some other case laws.