Held that as per the provision of S. 80AC the requirement of filing the return before the time under S.  139(1) is sine qua non for claiming deduction under the six sections. [80-IA or 80-IAB or 80-IB or 80-IC or 80-ID or 80-IE]. In other words, if a return is filed belatedly under S.. 139(4) or under any other section, claiming deduction under any of the six sections, the writ of the s. 80AC will operate to prevent its granting. This section does not deal with granting or non-granting of deduction under any other sections of part C of Chapter VI-A, including S.  80P.  On a conjoint reading of S. 80A(5) and 80AC, it gets manifest that requirement of making a claim for deduction under the relevant sections of Chapter VI-A (other than the sections specified in S.  80AC) in the return of income is directory; even if the claim is made during the course of assessment proceedings, it has to be allowed; authorities below were not justified in rejecting the assessee’s claim of deduction under s. 80P only on the ground that such a claim was not made in the return but during the course of assessment proceedings.  Followed, CIT v. G.M. Knitting Industries (P) Ltd.  (2015) 376 ITR 456 (SC).Directed the AO to allow the deduction after verification.   (AY.2009-10)