Delayed Form 10DA filing does not defeat section 80JJAA deduction when substantive conditions are otherwise met.

Deduction under section 80JJAA could not be denied merely because Form 10DA was filed after the return due date, since the assessee had otherwise satisfied the substantive eligibility conditions. The Tribunal treated the delayed form filing as a procedural lapse and applied the principle that procedural non-compliance should not defeat an otherwise allowable Chapter VIA deduction. In the absence of contrary material, the deduction was directed to be allowed.

---

---

Issues: Whether deduction under section 80JJAA of the Income-tax Act, 1961 could be denied merely because Form 10DA was filed after the due date prescribed for filing the return of income.

Analysis: The Tribunal held that the assessee had otherwise satisfied the substantive conditions for deduction and that the belated filing of Form 10DA was only a procedural lapse. Relying on the view taken in a similar case and the principle that procedural compliance should not defeat an allowable deduction under Chapter VIA, the Tribunal found no contrary material to justify denial of the claim.

Conclusion: The late filing of Form 10DA did not disentitle the assessee from deduction under section 80JJAA, and the deduction was directed to be allowed.

---