Judgement required on section 80AC of the IT Act

[pawansingla]

Whether there is any judgement in favour of assessee after special bench in Saffire Garments that even if return is not filed as per due date specified in sec, 139(1) , deduction is available if their is reasonable cause for the delay.

[CA.BHUPENDRASHAH]

M/S Vanshee Builders & Developers ... vs Assessee ITA No.386/Bang/2012

[pawansingla]

Sir,
Ithink this is on 263 on issue of 80AC.give me full judgement if i am wrong.