https://www.taxtmi.com/caselaws?id=66770 The Tribunal dismissed the Department's appeal, affirming that the provision requiring the audit report filing under s. 80J(6A) was directory, not mandatory. The Tribunal held that the assessee should not be denied s. 80J relief solely for late filing of the audit report, emphasizing the importance of allowing rectification of such defects. Consequently, the Tribunal upheld the CIT(A)'s decision, confirming the assessee's entitlement to the correct relief determined by the ITO. en-us Mon, 27 Apr 1987 00:00:00 +0530 Mon, 07 Mar 2011 11:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66770 The Tribunal dismissed the Department's appeal, affirming that the provision requiring the audit report filing under s. 80J(6A) was directory, not mandatory. The Tribunal held that the assessee should not be denied s. 80J relief solely for late filing of the audit report, emphasizing the importance of allowing rectification of such defects. Consequently, the Tribunal upheld the CIT(A)'s decision, confirming the assessee's entitlement to the correct relief determined by the ITO. Case-Laws Income Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66770