The Society had filed its return declaring Nil income after claiming deduction of ₹53,82,057 under Section 80P. By order dated 29 July 2026, the Chief Commissioner condoned the delay specifically for enabling the Society to claim deduction under Section 80P. Your appellant submits the CIT (A) ought to have considered the deduction claim under 80P as fresh claim made before the appellate authority and adjudicated the case on merits. Chief Commissioner of Income Tax, Hyderabad and re-decide the assessee society’s claim for deduction under section 80P of the Act. In the result, appeal filed by the assessee society is allowed for statistical purposes in terms of our aforesaid observations.