Late Filing of Return Does Not Bar Section 80P Deduction for Pre-2018 AYs: ITAT Mumbai

Sterling Court F Wing CO-OP Hsg Socy Limited Vs ITO (ITAT Mumbai) The assessee filed three appeals against orders of the Commissioner of Income Tax (Appeals), Chennai dated 29.09.2025 for Assessment Years 2012–13, 2013–14, and 2014–15. These appeals arose from rectification orders passed under section 154 dated 28.04.2023 by the Assessing Officer. As all appeals involved identical issues, they were heard together and decided through a common order, with Assessment Year 2012–13 treated as the lead case. The assessee had originally filed its return of income for AY 2012–13 declaring to...