Held that section  139(4B) stipulates filing of return within the “due” date i.e., return is required to be furnished under S. 139(1). Return for asst. yr. 2018-19 filed by the assessee on 2nd Feb., 2019, is not within the due date and consequently, it is not entitled to exemption under S 13A. Tribunal also held that since the assessee has violated the third proviso to s. 13A its claim for netting is also declined. (AY. 2018-19)