The assessee claimed deduction under section 80P(2) despite not having filed a return of income even after issuance of notice under section 142(1). The High Court held that section 80A(5) makes filing of a return containing the claim for deduction under Chapter VI-A a mandatory condition. Since no return was filed, the assessee was not entitled to deduction under section 80P(2). (AY. 2017-18)