https://www.taxtmi.com/caselaws?id=437550 The Tribunal allowed the appeal, holding that the assessee's claim for deduction under section 80JJAA should not be denied due to a procedural delay in filing Form 10DA. The Tribunal emphasized that the substantive conditions for the deduction were met, and the procedural lapse was due to exceptional circumstances related to the COVID-19 pandemic. The appeal was allowed, and the order was pronounced on 17/04/2023. en-us Mon, 17 Apr 2023 00:00:00 +0530 Mon, 08 May 2023 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437550 The Tribunal allowed the appeal, holding that the assessee's claim for deduction under section 80JJAA should not be denied due to a procedural delay in filing Form 10DA. The Tribunal emphasized that the substantive conditions for the deduction were met, and the procedural lapse was due to exceptional circumstances related to the COVID-19 pandemic. The appeal was allowed, and the order was pronounced on 17/04/2023. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437550