https://www.taxtmi.com/caselaws?id=204688 ITAT held that the one-month delay in filing the return did not bar deduction u/s 10B, treating the filing deadline as directory rather than mandatory in the circumstances. The assessee's return was valid and accepted by the AO, and the delay was attributable to genuine difficulties arising from the first year of mandatory e-filing and financial constraints in paying self-assessment tax. ITAT ruled in favour of the assessee on the issue of delay and remitted the matter to the AO to examine the merits of the claim for deduction u/s 10B, without reopening the delay question. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 19 Nov 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204688 ITAT held that the one-month delay in filing the return did not bar deduction u/s 10B, treating the filing deadline as directory rather than mandatory in the circumstances. The assessee's return was valid and accepted by the AO, and the delay was attributable to genuine difficulties arising from the first year of mandatory e-filing and financial constraints in paying self-assessment tax. ITAT ruled in favour of the assessee on the issue of delay and remitted the matter to the AO to examine the merits of the claim for deduction u/s 10B, without reopening the delay question. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204688