Tribunal held that CPC’s power to deny claim for deduction under s. 80P by virtue of the application of s. 80AC(ii) became effectively operational from 1st April, 2021, irrespective of the assessment year to which such a belated return relates, since the assessee’s return was processed under s. 143(1) on 25th Nov., 2021, i.e., much after 1st April, 2021, the CPC did neither traverse nor exceed its jurisdiction in disallowing the assessee’s claim for deduction under s. 80P by applying the provisions of s. 80AC(ii) and, therefore, the tax authorities rightly denied to rectify the denial of deduction by reversal under s. 154.(AY. 2020-21)