The ITAT held that the assessee is entitled to claim deduction...

The ITAT held that the assessee is entitled to claim deduction under section 80JJAA despite filing Form 10DA with the revised return instead of the original return, as this procedural lapse does not justify denial of the deduction. The Form 10DA was available to the CPC at the time of processing the revised return, and reliance on distinguishable precedents by the revenue was rejected. The matter was remitted to the AO/CPC for limited verification of the quantification of the allowable deduction, with the assessee directed to furnish relevant documentary evidence. The appeal was allowed for statistical purposes.