https://www.taxtmi.com/caselaws?id=764118 ITAT Delhi allowed assessee's appeal for deduction u/s 10AA despite technical error in e-filing return. Assessee claimed deduction was inadvertently not captured in appropriate column due to software glitch while preparing XML file, though Form 56F was properly filed and total income computed allowing the deduction. CIT(A) accepted assessee's submissions with evidence showing technical error caused denial of otherwise valid fourth-year deduction claim. ITAT found no reason to interfere with CIT(A)'s findings allowing the deduction. Appeal decided against revenue. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764118 ITAT Delhi allowed assessee's appeal for deduction u/s 10AA despite technical error in e-filing return. Assessee claimed deduction was inadvertently not captured in appropriate column due to software glitch while preparing XML file, though Form 56F was properly filed and total income computed allowing the deduction. CIT(A) accepted assessee's submissions with evidence showing technical error caused denial of otherwise valid fourth-year deduction claim. ITAT found no reason to interfere with CIT(A)'s findings allowing the deduction. Appeal decided against revenue. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764118