https://www.taxtmi.com/caselaws?id=462370 A belated Form 10DA for deduction under section 80JJAA was treated as a procedural matter, not a ground to reject the claim outright, because the form was already on record when intimation under section 143(1) was issued and the delay was said to have arisen from portal technical glitches. The Tribunal held that the delayed report had to be considered for the deduction claim and restored the matter to the Assessing Officer for fresh consideration in accordance with law. en-us Mon, 03 Feb 2025 00:00:00 +0530 Mon, 16 Jun 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462370 A belated Form 10DA for deduction under section 80JJAA was treated as a procedural matter, not a ground to reject the claim outright, because the form was already on record when intimation under section 143(1) was issued and the delay was said to have arisen from portal technical glitches. The Tribunal held that the delayed report had to be considered for the deduction claim and restored the matter to the Assessing Officer for fresh consideration in accordance with law. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462370