https://www.taxtmi.com/caselaws?id=773286 The ITAT Chandigarh remanded the matter back to the AO for fresh adjudication regarding denial of deduction under Section 80IB(10). The revenue denied the deduction claiming the assessee failed to file supporting evidence and completion certificate. The assessee argued this was the sixth year of claiming the deduction and should be allowed. The ITAT found the assessment was made on best judgment basis without proper examination of merits by lower authorities. The tribunal directed fresh adjudication with opportunity for the assessee to prove its case. Appeal was partly allowed for statistical purposes. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 11:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773286 The ITAT Chandigarh remanded the matter back to the AO for fresh adjudication regarding denial of deduction under Section 80IB(10). The revenue denied the deduction claiming the assessee failed to file supporting evidence and completion certificate. The assessee argued this was the sixth year of claiming the deduction and should be allowed. The ITAT found the assessment was made on best judgment basis without proper examination of merits by lower authorities. The tribunal directed fresh adjudication with opportunity for the assessee to prove its case. Appeal was partly allowed for statistical purposes. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773286