https://www.taxtmi.com/caselaws?id=420079 The Tribunal set aside the Commissioner of Income Tax (Appeals) order and allowed the deduction under section 80JJA to the assessee. The disallowance of the deduction due to late filing of Form 10DA was deemed unjustified as the revised form was not available at the time of filing, and technical issues hindered compliance. The Tribunal considered the circumstances and held in favor of the assessee, directing the allowance of the deduction. The appeal was allowed, and the order was pronounced on 26.11.2021. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sat, 26 Mar 2022 08:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420079 The Tribunal set aside the Commissioner of Income Tax (Appeals) order and allowed the deduction under section 80JJA to the assessee. The disallowance of the deduction due to late filing of Form 10DA was deemed unjustified as the revised form was not available at the time of filing, and technical issues hindered compliance. The Tribunal considered the circumstances and held in favor of the assessee, directing the allowance of the deduction. The appeal was allowed, and the order was pronounced on 26.11.2021. Case-Laws Income Tax Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420079