Income Tax Deduction can’t be Denied on ground of Return filed Belatedly u/s 139(4) of IT Act: ITAT [Read Order]

By Sunayana Dhal - On August 13, 2023 4:00 pm - 2 mins read

Income Tax Deduction - Income Tax - Deduction - Return filed - IT Act - Income Tax Act - ITAT - Taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Income Tax deduction cannot be denied on the ground of a return filed belatedly under Section 139(4) of the Income Tax Act, 1961. The assessee has challenged the denial of deduction claimed under Section 80P of the Income Tax Act while drawing…

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