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
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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