https://www.taxtmi.com/caselaws?id=462665 ITAT Amritsar allowed the assessee's deduction claim under Section 80IB despite belated submission of audit report in Form 10CCB. The tribunal held that Form 10CCB submission is directory, not mandatory, and sufficient compliance occurs if filed before assessment completion. Since the assessee submitted the report on 15th September 2018 before CPC Bangalore processed the return on 4th October 2018, the deduction was permitted following coordinate bench precedents. en-us Mon, 22 Jul 2024 00:00:00 +0530 Tue, 08 Jul 2025 18:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462665 ITAT Amritsar allowed the assessee's deduction claim under Section 80IB despite belated submission of audit report in Form 10CCB. The tribunal held that Form 10CCB submission is directory, not mandatory, and sufficient compliance occurs if filed before assessment completion. Since the assessee submitted the report on 15th September 2018 before CPC Bangalore processed the return on 4th October 2018, the deduction was permitted following coordinate bench precedents. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462665