https://www.taxtmi.com/caselaws?id=445092 The ITAT Delhi restored the matter to the Assessing Officer regarding employees' PF/ESIC contributions under Section 36(1)(va) read with Section 43B, directing examination of whether deposits were made within prescribed due dates following Kanoi Papers precedent. The tribunal allowed the assessee's appeal regarding Section 80JJA deduction denial, ruling that filing Form 10DA after the return but before intimation was acceptable based on Jeans Knit decision, finding the prescribed form requirement as directory rather than mandatory. For Section 80JJAA deduction eligibility, the matter was restored to CIT(A) for merit-based adjudication after proper opportunity to the assessee. en-us Wed, 18 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445092 The ITAT Delhi restored the matter to the Assessing Officer regarding employees' PF/ESIC contributions under Section 36(1)(va) read with Section 43B, directing examination of whether deposits were made within prescribed due dates following Kanoi Papers precedent. The tribunal allowed the assessee's appeal regarding Section 80JJA deduction denial, ruling that filing Form 10DA after the return but before intimation was acceptable based on Jeans Knit decision, finding the prescribed form requirement as directory rather than mandatory. For Section 80JJAA deduction eligibility, the matter was restored to CIT(A) for merit-based adjudication after proper opportunity to the assessee. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445092