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ITAT held that for deduction under section 80JJAA the belated filing of the audit report in Form 10DA is directory and procedural, not mandatory. The Tribunal set aside the CIT(A)'s order and allowed the assessee's grounds, directing the AO (CPC) to consider the Form 10DA already filed and to issue an amended intimation accordingly. The matter was remitted to the AO for compliance with this direction, thereby restoring the assessee's entitlement to claim the deduction subject to verification of the belated audit report. The Revenue's rejection based solely on delayed filing of Form 10DA was quashed.
ITAT held that for deduction under section 80JJAA the belated filing of the audit report in Form 10DA is directory and procedural, not mandatory. The Tribunal set aside the CIT(A)'s order and allowed the assessee's grounds, directing the AO (CPC) to consider the Form 10DA already filed and to issue an amended intimation accordingly. The matter was remitted to the AO for compliance with this direction, thereby restoring the assessee's entitlement to claim the deduction subject to verification of the belated audit report. The Revenue's rejection based solely on delayed filing of Form 10DA was quashed.
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