inadmissible in view of section 80AC of the Act, on the
processing of returnsunder section 143(1)(a) of the Act. The year involved ... Assessment Year (AY) 2019-20. Section 80AC of the Act, brought on the statute by
Finance Act, 2006 , w.e.f. 01.04.2006, provides that deduction
also took
support from the provisions of section 80A(5) and section 80AC to deny such
claims on the ground that, as per the provisions ... section 80AC, where the assessee
fails to make any claim in his return of income for any deduction under section 10A
or section 10AA
also took
support from the provisions of section 80A(5) and section 80AC to deny such
claims on the ground that, as per the provisions ... section 80AC, where the assessee
fails to make any claim in his return of income for any deduction under section 10A
or section 10AA
also took
support from the provisions of section 80A(5) and section 80AC to deny such
claims on the ground that, as per the provisions ... section 80AC, where the assessee
fails to make any claim in his return of income for any deduction under section 10A
or section 10AA
also took
support from the provisions of section 80A(5) and section 80AC to deny such
claims on the ground that, as per the provisions ... section 80AC, where the assessee
fails to make any claim in his return of income for any deduction under section 10A
or section 10AA
also took
support from the provisions of section 80A(5) and section 80AC to deny such
claims on the ground that, as per the provisions ... section 80AC, where the assessee
fails to make any claim in his return of income for any deduction under section 10A
or section 10AA
would
apply, though section 80P is not included in section
80AC . This is so because, the inhibition against
allowing deduction is worded in quite similar ... terms
in sections 80A(5) and 80AC , of which section 80A(5)
6 ITA No.200-202/Coch/2018
SA No.19-20/Coch/2018
assessee has filed the return belatedly and therefore in accordance with
section 80AC of the Act, deduction u/s. 80P cannot be allowed ... further submitted that the
provisions contained in section 80AC of the Act as to the filing of
return within the due date specified
instant case has been on account of
application of s.80AC of the Act which, with effect from 01.04.2018, bars the claim
of deduction, inter ... disallowed u/s. 80AC u/s.143(1). The same being confirmed in appeal with reference
processing its return u/s.143(1)(a) in view of sec.80AC ; the return
having been filed belatedly on 02.10.2019, i.e., as against ... which date it ought to have been in terms of sec.80AC , for a valid claim, inter
alia, u/s.80P. The assessee
