https://www.taxtmi.com/caselaws?id=416569 Delay in filing the appeal was condoned due to valid reasons, and the appeal was admitted for adjudication on merits. The disallowance of deduction under Section 80IB for late filing of the return was overturned, as the return was filed within the extended period under Section 139(4). The issue of deduction under Section 80IB due to non-submission of completion certificate was remanded for reconsideration based on architect's certificate and other evidence, following precedents. The appeal was partly allowed, with outcomes favoring the assessee on the mentioned issues. en-us Mon, 20 Dec 2021 00:00:00 +0530 Fri, 31 Dec 2021 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416569 Delay in filing the appeal was condoned due to valid reasons, and the appeal was admitted for adjudication on merits. The disallowance of deduction under Section 80IB for late filing of the return was overturned, as the return was filed within the extended period under Section 139(4). The issue of deduction under Section 80IB due to non-submission of completion certificate was remanded for reconsideration based on architect's certificate and other evidence, following precedents. The appeal was partly allowed, with outcomes favoring the assessee on the mentioned issues. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416569