https://www.taxtmi.com/caselaws?id=753023 ITAT Ahmedabad allowed assessee's appeal for deduction u/s 80JJAA despite Form 10DDA not being accepted before the due date for filing return. The chartered accountant had filed Form 10DA before the due date, but assessee accepted it only on 06.01.2023. Since the order u/s 143(1) was passed on 16.03.2023 and the form was available with assessing officer before assessment, ITAT held that filing is procedural and deduction cannot be denied for procedural lapse when substantive compliance exists. en-us Mon, 20 May 2024 00:00:00 +0530 Wed, 22 May 2024 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753023 ITAT Ahmedabad allowed assessee's appeal for deduction u/s 80JJAA despite Form 10DDA not being accepted before the due date for filing return. The chartered accountant had filed Form 10DA before the due date, but assessee accepted it only on 06.01.2023. Since the order u/s 143(1) was passed on 16.03.2023 and the form was available with assessing officer before assessment, ITAT held that filing is procedural and deduction cannot be denied for procedural lapse when substantive compliance exists. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753023