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of <h1>Tribunal allows deduction under section 80JJA, citing technical issues.</h1> <h3>Bajaj Sons Ltd. Versus The DCIT-III, Ludhiana</h3> Bajaj Sons Ltd. Versus The DCIT-III, Ludhiana - TMI Issues: Disallowance of deduction claimed under section 80JJA due to late filing of Form 10DA.The sole issue in this case pertains to the disallowance of deduction claimed by the assessee under section 80JJA of the Income Tax Act, 1961, based on the late filing of Form No. 10DA. The assessee's claim for deduction was denied as the required report in Form No. 10DA was not furnished along with the income tax return. The counsel for the assessee argued that there was an amendment in the Income Tax Act, and the revised Form 10DA, which was necessary for filing, was not notified at the time of filing the return. The revised form was only made available after the due date, and technical issues prevented online uploading until a later date. The non-filing of Form No. 10DA along with the return was beyond the control of the assessee.The Departmental Representative contended that the assessee could have uploaded the old form 10DA along with the return, but the counsel for the assessee clarified that the old form was not applicable to the case as certain information required by the revised form was unavailable. The assessee genuinely believed that only the new or amended form had to be uploaded. The Tribunal considered the explanations provided and found that the disallowance was due to technical reasons and the non-availability of the revised form at the time of filing. The assessee rectified the issue by uploading the form when it became available. Consequently, the Tribunal held that denying the deduction based on a technicality that was not possible to comply with at the time of filing was unjustified.Therefore, the Tribunal set aside the order of the Commissioner of Income Tax (Appeals) and directed the allowance of the deduction under section 80JJA to the assessee. As a result, the appeal of the assessee was allowed, and the order was pronounced on 26.11.2021.
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