Section 80P Deductions otherwise disallowable cannot be disallowed U/s. 143(1)

Jila ALP Sankhyak Bachat Sahakari Sakh Samiti Maryadit Vs DCIT (ITAT Raipur) Deductions otherwise disallowable under the Act but could not be disallowed in 143(1) – Eg 80P deduction AY 18-19 to AY 20-21 Assessee -Credit Co-operative Society, claiming deduction u/s.80P filed its ROI A.Y.2018-19 beyond the due date u/s 139(1). CPC in its Intimation issued u/s. 143(1) declined the assessee’s claim for the reason that the return of income was not filed within the “due date” as specified u/s.139(1) of the Act. On appeal, CIT(A) upheld the addition holding timely filing of ITR is mandato...