Held that the Amendment introduced in section 143(1)(a)(v) with effect from 1-4-2021 providing that claim of deduction under section 80P could be denied to assessee, in case assessee did not file its return of income within time prescribed under section 139(1), would not apply to assessment year 2019-20, and therefore, claim of deduction under section 80P during relevant assessment year could not be denied to assessee only on basis of late filing of return. Case of assessee would also not fall within purview of prima facie adjustment under section 143(1)(a)(ii) as it applies only in case of an incorrect claim which is apparent from any information in return.  Adjustment is held to be bad in law. (AY. 2019-20)