https://www.taxtmi.com/caselaws?id=769538 ITAT remanded the case to CIT(A) regarding deduction u/s 80IB(10) not claimed in original return due to typographical error. While audit report showed eligible housing project completion and calculated deduction of Rs. 6,12,05,192, CIT(A) failed to adjudicate whether assessee could claim deduction without mentioning it in return per section 80A(5) provisions. ITAT directed CIT(A) to examine allowability of unclaimed deduction and pass speaking order. Revenue's grounds allowed for statistical purposes. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769538 ITAT remanded the case to CIT(A) regarding deduction u/s 80IB(10) not claimed in original return due to typographical error. While audit report showed eligible housing project completion and calculated deduction of Rs. 6,12,05,192, CIT(A) failed to adjudicate whether assessee could claim deduction without mentioning it in return per section 80A(5) provisions. ITAT directed CIT(A) to examine allowability of unclaimed deduction and pass speaking order. Revenue's grounds allowed for statistical purposes. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769538