Assessee, a primarily agricultural cooperative society, had not filed return of income for relevant assessment year.  Assessing Officer on basis of income and expenditure account, balance sheet and cash book produced by assessee determined business income of assessee at certain amount. He further did not entertain claim of assessee for deduction under section 80P and denied benefit of deduction under section 80P for reason that as assessee had not filed return of income making a claim for deduction under section 80P, no deduction shall be allowed as per section 80A(5). Held that section 80A(5) was applicable only when a return of income was filed by an assessee and a deduction under chapter VIA was not claimed in such return of income and it would not apply to a case where no return of income was filed-Held, yes-Whether since provisions of sections 80A(5) and 80AC were not applicable.  Accordingly the revenue authorities were not justified in not entertaining claim of assessee for deduction under section 80P as made by assessee. Issue of assessee’s eligibility to claim deduction under section 80P  remanded to Assessing Officer for examining afresh.  Held that provisions of section 80AC which contemplates denial of deduction in respect of certain provisions of Chapter VI “A” of Act, if a return of income is not filed by an assessee, do not apply to claim for deduction under section 80P   (AY. 2017-18)