Assessee filed return after due date prescribed under section 139(1) but within due date permissible under section 139 and claimed deduction under section 80P. Assessing Officer disallowed claim of deduction by making adjustment under section 143(1)(a)(ii). Tribunal held that  amendment had been introduced in section 143(1)(a)(v) with effect from 1-4-2021 to provide that claim of deduction under section 80P could be denied in case assessee did not file return within time prescribed under section 139(1). Denial of claim under section 80P would not come within purview of prima facie adjustment under section 143(1)(a)(v) for simple reason that section 143(1)(a)(v) was not in force during period under consideration, i.e., assessment year 2019-20. Accordingly  the  case of assessee would also not fall within purview of prima facie adjustment under section 143(1)(a)(ii) for reason that scope of adjustment that could be made under section 143(1)(a)(ii) had been elaborated in Explanation to aforesaid section which did not include denial of deduction in case assessee did not furnish return within date stipulated under section 139(1). (AY. 2019-20  )