https://www.taxtmi.com/caselaws?id=771220 ITAT Delhi held that filing Form 10DA is directory and deduction under section 80JJAA cannot be denied solely for belated filing. The tribunal found that Form 10DA was filed on 30th December 2023, prior to intimation under section 143(1) issued on 27th March 2024. Since the form was available with CPC during processing, the deduction was allowable. The AO's rejection based on belated filing was deemed incorrect. Appeal decided in favor of assessee. en-us Fri, 16 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771220 ITAT Delhi held that filing Form 10DA is directory and deduction under section 80JJAA cannot be denied solely for belated filing. The tribunal found that Form 10DA was filed on 30th December 2023, prior to intimation under section 143(1) issued on 27th March 2024. Since the form was available with CPC during processing, the deduction was allowable. The AO's rejection based on belated filing was deemed incorrect. Appeal decided in favor of assessee. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771220