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        Case ID :
        Income Tax

        ITAT allowed the taxpayer's appeal, set aside the CIT(A) order...

        Delayed Form No.10CCB filing treated as procedural irregularity; taxpayer entitled to Chapter VIA deduction under s.80IE.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT allowed the taxpayer's appeal, set aside the CIT(A) order and directed the AO to grant the Chapter VIA deduction under s.80IE, holding that delayed filing of Form No.10CCB constitutes a procedural irregularity rather than a substantive statutory bar. The Tribunal found the Form was filed online prior to processing under s.143(1) and that such belated compliance may be cured at a subsequent stage. The ITAT relied on precedent supporting acceptance of post-filing submission of Form No.10CCB during assessment proceedings and concluded that the late filing did not disentitle the taxpayer from the tax benefit; matter remitted for compliance with this directive.
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                                  ActsIncome Tax
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