Assessee is a co-operative society claimed deduction under section 80P & the Assessing Officer denied the said deduction holding that return of income was not filed within due date prescribed under section 139(1). However, the assessee had filed its return of income belatedly on 30-11-2020. It was noted that denial of claim under section 80P would not come within purview of prima facie adjustment under section 143(1)(a)(v) for reason that said section was not in force during period under consideration i.e. assessment year 2019-20. Further case of assessee would also not fall within purview of prima facie adjustment under section 143(1)(a)(ii) since return of income was filed within due date permissible under section 139(4), in which claim for deduction under section 80P was made.(AY. 2019-20)