https://www.taxtmi.com/caselaws?id=425139 The Tribunal allowed the Revenue's appeal, emphasizing the importance of complying with statutory requirements like filing Form-10CCB to support claims for deductions under the Income Tax Act. The Tribunal condoned the delay in filing the appeal due to the pandemic and upheld the Assessing Officer's decision to disallow the deduction claimed under section 80IB of the Act due to non-filing of Form-10CCB, overturning the Ld. CIT(A)'s order. en-us Thu, 14 Jul 2022 00:00:00 +0530 Sat, 16 Jul 2022 09:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425139 The Tribunal allowed the Revenue's appeal, emphasizing the importance of complying with statutory requirements like filing Form-10CCB to support claims for deductions under the Income Tax Act. The Tribunal condoned the delay in filing the appeal due to the pandemic and upheld the Assessing Officer's decision to disallow the deduction claimed under section 80IB of the Act due to non-filing of Form-10CCB, overturning the Ld. CIT(A)'s order. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425139