https://www.taxtmi.com/caselaws?id=761653 ITAT Hyderabad allowed appellant's deduction claim under section 80IAB despite failure to file Form 10CCB due to technical glitches in IT Portal. Following Arunachalam precedent, the tribunal held that filing audit reports is directory, not mandatory. Since appellant filed Form 10CCB for section 80IA deduction timely and demonstrated good conduct, and the audit report was available before AO passed assessment order under section 143(1), the deduction under section 80IAB should be allowed. ITAT set aside CIT(A) order and directed AO to allow the deduction. en-us Tue, 12 Nov 2024 00:00:00 +0530 Wed, 13 Nov 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761653 ITAT Hyderabad allowed appellant's deduction claim under section 80IAB despite failure to file Form 10CCB due to technical glitches in IT Portal. Following Arunachalam precedent, the tribunal held that filing audit reports is directory, not mandatory. Since appellant filed Form 10CCB for section 80IA deduction timely and demonstrated good conduct, and the audit report was available before AO passed assessment order under section 143(1), the deduction under section 80IAB should be allowed. ITAT set aside CIT(A) order and directed AO to allow the deduction. Case-Laws Income Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761653