Belated Form 10DA treated as procedural for section 80JJAA deduction, with claim sent back for fresh consideration.

A belated Form 10DA for deduction under section 80JJAA was treated as a procedural matter, not a ground to reject the claim outright, because the form was already on record when intimation under section 143(1) was issued and the delay was said to have arisen from portal technical glitches. The Tribunal held that the delayed report had to be considered for the deduction claim and restored the matter to the Assessing Officer for fresh consideration in accordance with law.

---

---

Issues: Whether a belatedly filed Form 10DA could be taken into account for allowing deduction under section 80JJAA of the Income-tax Act, 1961.

Analysis: The Tribunal noted that the form was on record when the intimation under section 143(1) was issued and followed the view that the filing of the report is a procedural requirement. Since the assessee asserted that the delay was occasioned by technical glitches on the portal, the belated filing was not treated as a ground to deny the claim outright.

Conclusion: The belated Form 10DA was required to be considered for the purpose of deduction under section 80JJAA, and the matter was restored to the Assessing Officer for fresh consideration according to law.

---