https://www.taxtmi.com/caselaws?id=411463 The Tribunal allowed the appeal, holding that the assessee, despite filing the return late, had substantially complied with the requirements for claiming the deduction under section 80IA of the Income Tax Act. The Tribunal emphasized the genuine reasons for the delay and referenced precedents supporting a liberal interpretation of compliance provisions. Consequently, the assessing officer was directed to allow the deduction of Rs. 13,09,512 under section 80IA for the Assessment Year 2013-14. en-us Mon, 23 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411463 The Tribunal allowed the appeal, holding that the assessee, despite filing the return late, had substantially complied with the requirements for claiming the deduction under section 80IA of the Income Tax Act. The Tribunal emphasized the genuine reasons for the delay and referenced precedents supporting a liberal interpretation of compliance provisions. Consequently, the assessing officer was directed to allow the deduction of Rs. 13,09,512 under section 80IA for the Assessment Year 2013-14. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411463