https://www.taxtmi.com/caselaws?id=429384 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80IB despite not filing the audit report electronically. The Tribunal emphasized that filing electronically was directory, not mandatory. The issue of late filing of the return was remanded to the CIT(A) due to a violation of principles of natural justice. The appeal was partly allowed, with the assessee succeeding on the primary issue of disallowance under section 80IB. en-us Fri, 21 Oct 2022 00:00:00 +0530 Thu, 27 Oct 2022 07:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429384 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80IB despite not filing the audit report electronically. The Tribunal emphasized that filing electronically was directory, not mandatory. The issue of late filing of the return was remanded to the CIT(A) due to a violation of principles of natural justice. The appeal was partly allowed, with the assessee succeeding on the primary issue of disallowance under section 80IB. Case-Laws Income Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429384