https://www.taxtmi.com/caselaws?id=462390 ITAT Bangalore allowed the assessee's appeal for deduction under section 80JJAA despite Form 10DA being filed after the prescribed due date. The tribunal found that Form 10DA was digitally signed on 14.10.2023 and uploaded on 28.10.2023 before filing the return. The tax auditor had already certified the deduction details in Form 3CD on 30.09.2023, indicating only a procedural delay in uploading Form 10DA. Following precedent from Akuntha Projects P. Ltd., the tribunal granted the deduction claim. en-us Wed, 06 Nov 2024 00:00:00 +0530 Wed, 18 Jun 2025 19:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462390 ITAT Bangalore allowed the assessee's appeal for deduction under section 80JJAA despite Form 10DA being filed after the prescribed due date. The tribunal found that Form 10DA was digitally signed on 14.10.2023 and uploaded on 28.10.2023 before filing the return. The tax auditor had already certified the deduction details in Form 3CD on 30.09.2023, indicating only a procedural delay in uploading Form 10DA. Following precedent from Akuntha Projects P. Ltd., the tribunal granted the deduction claim. Case-Laws Income Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462390