https://www.taxtmi.com/caselaws?id=773103 The ITAT Hyderabad allowed deduction u/s 80JJAA despite an 11-day delay in filing Form-10DA audit report. The assessee filed both the return and audit report by the due date u/s 139(1) on 31/10/2023, though the audit report was 11 days late considering its specific due date of 30/09/2023. The Tribunal held that since the report was available with CPC before processing the return u/s 143(1), the delay could not justify denial of deduction. Following precedent from PPS Motors case, the Assessing Officer was directed to allow the claim u/s 80JJAA. en-us Thu, 12 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773103 The ITAT Hyderabad allowed deduction u/s 80JJAA despite an 11-day delay in filing Form-10DA audit report. The assessee filed both the return and audit report by the due date u/s 139(1) on 31/10/2023, though the audit report was 11 days late considering its specific due date of 30/09/2023. The Tribunal held that since the report was available with CPC before processing the return u/s 143(1), the delay could not justify denial of deduction. Following precedent from PPS Motors case, the Assessing Officer was directed to allow the claim u/s 80JJAA. Case-Laws Income Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773103