Return was processed by Central Processing Centre (CPC) and assessee’s claim for deduction under section 80P was rejected. Commissioner (Appeals) confirmed addition as he was of view that assessee was hit by section 80AC; as assessee had not filed return of income within time limit prescribed under section 139(1). The amendment to section 143(1)(a)(v) enabling disallowance of deduction claimed under Chapter VIA was made by Finance Act, 2021, w.e.f. 1-4-2021, however, instant case pertained to assessment year 2019-20. Therefore, assessee’s claim for deduction under section 80P (which falls under Chapter VI-A) was not hit by section 80AC while processing return and making adjustments under section 143(1). (AY 2019-20)