As per section 80AC, for claiming deduction under section 80-IE, mandatory/statutory condition is that return should be filed before due date provided under section 139(1)-Held, yes-Assessee, an individual, furnished his return of income claiming deduction under section 80IE. Assessing Officer denied deduction on ground that assessee had not filed return of income before due date prescribed under section 139(1). On appeal the Tribunal held that  the  assessee had failed to brought forth any communication or any order condoning such delay in filing return of income before due date prescribed under section 139(1). Since assessee had filed belated return, claim of deduction under section 80IE could not be allowed as assessee was directly hit by provisions of section 80AC  of the Act. (AY. 2016-17 )