https://www.taxtmi.com/caselaws?id=433069 The Tribunal allowed the appeal filed by the assessee, setting aside the CIT(A)'s decision to reject the deduction claim under section 11(1)(a) for the assessment year 2015-16. The Tribunal held that the assessee had complied with the conditions by filing the audit report along with the return of income, as required for that assessment year. The decision emphasized the correct interpretation of the Income Tax Act provisions, leading to the direction for the Assessing Officer to allow the deduction. en-us Tue, 06 Sep 2022 00:00:00 +0530 Fri, 20 Jan 2023 09:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433069 The Tribunal allowed the appeal filed by the assessee, setting aside the CIT(A)'s decision to reject the deduction claim under section 11(1)(a) for the assessment year 2015-16. The Tribunal held that the assessee had complied with the conditions by filing the audit report along with the return of income, as required for that assessment year. The decision emphasized the correct interpretation of the Income Tax Act provisions, leading to the direction for the Assessing Officer to allow the deduction. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433069