https://www.taxtmi.com/caselaws?id=462731 ITAT Pune reversed CIT(A)'s decision allowing deduction u/s 80IB(10) to assessee firm. The assessee failed to claim the deduction in original return of income filed by due date, with auditor also marking "Nil" for Chapter VIA deductions in Form 3CD. ITAT held that sections 80A(5) and 80AC mandate deduction must be claimed in return filed by due date under section 139(1). Filing Form 10CCB under Rule 18BBB cannot override statutory requirements. Corrected return filed years later during assessment proceedings was invalid as it was filed after due date and not electronically. Revenue's appeal allowed. en-us Thu, 24 Nov 2022 00:00:00 +0530 Fri, 17 Apr 2026 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462731 ITAT Pune reversed CIT(A)'s decision allowing deduction u/s 80IB(10) to assessee firm. The assessee failed to claim the deduction in original return of income filed by due date, with auditor also marking "Nil" for Chapter VIA deductions in Form 3CD. ITAT held that sections 80A(5) and 80AC mandate deduction must be claimed in return filed by due date under section 139(1). Filing Form 10CCB under Rule 18BBB cannot override statutory requirements. Corrected return filed years later during assessment proceedings was invalid as it was filed after due date and not electronically. Revenue's appeal allowed. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462731