CPC cannot disallow Section 80P deduction pre-amendment of section 143(1)(a)(v)

Sard Dogri Co-operative Vs DCIT (ITAT Chandigarh) This case involves an appeal filed by Sard Dogri Co-operative against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi. The appeal challenges the disallowance of the deduction claimed under section 80P of the Income Tax Act for the Assessment Year 2018-19. The disallowance was made by the CPC Bangalore while processing the return of income under section 143(1) on the ground that the return was not filed within the due date. The ITAT Chandigarh, after considering the amended provisions of section 80AC and section 143(1)...