https://www.taxtmi.com/caselaws?id=772111 The Tribunal addressed the authority to condone delay in filing Form 10DA under Section 80JJAA of the Income Tax Act. It held that procedural delays should not defeat substantive rights, allowing the assessee's deduction claim despite filing Form 10DA 30 days late. The Tribunal emphasized that technical non-compliance should not result in denial of legitimate tax benefits when the form was ultimately filed with the income tax return. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772111 The Tribunal addressed the authority to condone delay in filing Form 10DA under Section 80JJAA of the Income Tax Act. It held that procedural delays should not defeat substantive rights, allowing the assessee's deduction claim despite filing Form 10DA 30 days late. The Tribunal emphasized that technical non-compliance should not result in denial of legitimate tax benefits when the form was ultimately filed with the income tax return. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772111