Income tax intimation 143(1) query

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2013 Dear Sir,
I received intimation u/s.143(1) by mail for the A.Y.2012-13. In that Asst.year I have claimed u/s.80IA deduction @30%, but in the intimation they have not taken the claim.

At the same time I was filed my return 7 days delay due to pay huge tax in that asst.year

In the above issue How may i know whether the delay filing is the only reason for the dis allowance or any another reason caused for the dis allowance.

Kindly Help me in the above circumstance.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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12 December 2013 Please refer Section 80AC.
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It requires that return should be filed on or before the due date.
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This is the only reason for denial of exemption.
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