https://www.taxtmi.com/caselaws?id=396827 The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to reconsider the deduction claim under section 80JJAA of the Income Tax Act. The Tribunal emphasized that appellate authorities can entertain fresh claims not made in the return of income, disagreeing with the hyper-technical approach of the CIT(A) in rejecting the claim. The delay in pronouncing the order beyond the 90-day period was justified by the Tribunal due to the COVID-19 lockdown and exceptional circumstances. en-us Tue, 30 Jun 2020 00:00:00 +0530 Tue, 21 Jul 2020 10:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396827 The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to reconsider the deduction claim under section 80JJAA of the Income Tax Act. The Tribunal emphasized that appellate authorities can entertain fresh claims not made in the return of income, disagreeing with the hyper-technical approach of the CIT(A) in rejecting the claim. The delay in pronouncing the order beyond the 90-day period was justified by the Tribunal due to the COVID-19 lockdown and exceptional circumstances. Case-Laws Income Tax Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396827