Search: condonation of delay

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Section 109 Section 1442 Section 1392 Section 80P2

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18

Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69ASection 80P

80A(5), the claim for deduction under section 80P could be made by an assessee in a return filed within the time prescribed for filing such returns under any of the above provisions. The amendment to Section 80AC with effect from 1-4-2018, however, mandated that for an assessee to get a deduction under section