Tribunal held that neither in the original return of income nor in the revised return of income, the assessee had claimed deduction under section 80P(2)(a)(i) of the Act. A careful reading of the aforesaid provision makes it clear that unless the assessee claims the deduction allowable under section 10A, 10AA, 10B, 10BA or under any other provision in Chapter-VIA under the heading, “C.-Deductions in respect of certain incomes”, no deduction shall be allowed to him. Undisputedly, section 80P comes within Chapter-VIA under the heading “C.-Deductions in respect of certain incomes”. The language used in section 80A(5) is very much clear and unambiguous. Thus, it is apparent, besides fulfilling the conditions of section 80P(2)(a)(i) of the Act, the assessee must also fulfill the condition contained in section 80A(5) of the Act. Distinguished the facts of the decision relied by the assessee in case of MSEB Employees Co-operative Credit Society Ltd. ITA No. 793/PN/2013 dated 18 July 2014. Relied on Hon’ble jurisdictional High Court in case of EBR Enterprises (2019)  311 CTR 698/ 107 taxmann.com 220 (Bom.)(HC) and held that the assessee cannot be allowed deduction under section 80P(2)(a)(i) of the Act, insofar as, the impugned assessment year is concerned due to non fulfilment of conditions contained in section 80A(5) of the Act.  (AY. 2011-12)