Section 80JJAA deduction allowed where return and Form 10DA were filed within the statutory due date.

Deduction under section 80JJAA could not be denied where the return of income and Form No. 10DA were both filed within the statutory due date recorded in the section 143(1) intimation. The lower authority's assumption that an earlier date was the due date was found incorrect on the record, so the filing-delay objection did not apply. The disallowance of the deduction was therefore unsustainable, and the deduction was directed to be allowed.

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Issues: Whether the deduction claimed under section 80JJAA of the Income-tax Act, 1961 could be disallowed on the footing that the return of income and Form No. 10DA were filed beyond the due date.

Analysis: The return of income was filed on the date recorded in the intimation under section 143(1) as the due date for the relevant assessment year, and Form No. 10DA was also filed within that time. Since the return and the prescribed audit report were filed within the statutory time limit, the condition treated by the lower authority as mandatory for denial of the deduction was not attracted. The earlier view that 31.10.2018 was the due date was found to be incorrect in light of the record.

Conclusion: The disallowance of deduction under section 80JJAA was unsustainable, and the deduction was directed to be allowed to the assessee.

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