Denial of deduction u/s 80P sustained as return filed belatedly

Parabada Co-op Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that deduction under section 80P of the Income Tax Act disallowed as assessee filed return belatedly. Facts- The assessee is a Co-operative Milk Producers Society and filed return of income for A.Y. 2019-20 on 05.11.2019 as against extended due date i.e. 31.10.2019, claiming deduction under Section 80P of the Income Tax Act, 1961 amounting to Rs.4,61,664/-. The CPC, Bangalore while processing the said return, disallowed the entire claim of deduction of Rs.4,61,664/- claimed under Section 80P of the Act in the intimation under Section 1...