https://www.taxtmi.com/caselaws?id=759932 ITAT Mumbai held that delayed filing of Form 10CCB by 10 days was permissible as it was filed before the return of income. The tribunal found that Finance Act 2020 amendment only modified the due date without making the requirement mandatory. Since the assessee filed Form 10CCB on 17/10/2022 before filing returns on 04/11/2022, and this was the 9th year of claiming deduction with no other Revenue allegations, the deduction under section 80IA(4) was allowed. The appeal was allowed. en-us Fri, 27 Sep 2024 00:00:00 +0530 Thu, 10 Oct 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759932 ITAT Mumbai held that delayed filing of Form 10CCB by 10 days was permissible as it was filed before the return of income. The tribunal found that Finance Act 2020 amendment only modified the due date without making the requirement mandatory. Since the assessee filed Form 10CCB on 17/10/2022 before filing returns on 04/11/2022, and this was the 9th year of claiming deduction with no other Revenue allegations, the deduction under section 80IA(4) was allowed. The appeal was allowed. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759932