https://www.taxtmi.com/caselaws?id=380394 The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to examine the claim for deduction under Section 80IB. The Tribunal emphasized that the delay in filing the return was beyond the assessee's control and that the provisions of Section 80AC are procedural and directory, allowing for consideration of reasonable causes for the delay. The matter was remanded to the Assessing Officer for verification, with instructions to allow the deduction if conditions are met, despite the late filing of the return. en-us Thu, 16 May 2019 00:00:00 +0530 Mon, 20 May 2019 07:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380394 The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to examine the claim for deduction under Section 80IB. The Tribunal emphasized that the delay in filing the return was beyond the assessee's control and that the provisions of Section 80AC are procedural and directory, allowing for consideration of reasonable causes for the delay. The matter was remanded to the Assessing Officer for verification, with instructions to allow the deduction if conditions are met, despite the late filing of the return. Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380394