https://www.taxtmi.com/caselaws?id=436301 ITAT (Kolkata - AT) allowed an appellant's belated claim for deduction under s.80JJAA raised at first appeal, holding that where the return was processed under s.143(1) by CPC and no opportunity existed to file a revised return, the appellate authority may admit and decide the claim. The Tribunal distinguished recent SC authority as inapplicable and relied on precedent permitting appellate admission of claims not made before the AO. The additional ground for s.80JJAA deduction was admitted and allowed. en-us Wed, 01 Feb 2023 00:00:00 +0530 Tue, 16 Sep 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436301 ITAT (Kolkata - AT) allowed an appellant's belated claim for deduction under s.80JJAA raised at first appeal, holding that where the return was processed under s.143(1) by CPC and no opportunity existed to file a revised return, the appellate authority may admit and decide the claim. The Tribunal distinguished recent SC authority as inapplicable and relied on precedent permitting appellate admission of claims not made before the AO. The additional ground for s.80JJAA deduction was admitted and allowed. Case-Laws Income Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436301