Deduction under section 80P under section 148

Hello everyone,

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?
Replies (3)
Quick Summary
This discussion addresses whether a deduction under Section 80P of the Income Tax Act is permissible if the tax return was filed late, specifically more than 30 days after a notice under Section 148 was issued. The query also seeks relevant case law to support the argument, referencing Section 80AC and the ITAT Mumbai case of Janaki Vashali Co-Op Housing society VS CIT.

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.
Thanks
Not a correct querry.

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