Assessee e-filed its return of income on 30-9-2008 and filed  ITR-V Form on 31-3-2009. As per Notification No. 210/2007, assessee was required to furnish ITR-V within fifteen days of e-filing of return and issue of provisional receipt.Assessing Officer denied carry forward of losses under section 80 on Ground that return of income was not filed within prescribed due date. Court held taht delay in submitting ITR-V did not make e-filed return for assessment year 2008-09 invalid for denying carry forward of losses claimed in such return, when the time limit for furnishing of from ITR-V was extended for assessment years 2009-10 to 2019-20 vide various CBDT Circulars. (AY. 2008-09)