https://www.taxtmi.com/caselaws?id=774813 ITAT Bangalore held that while Section 80JJAA(2)(c) requires Form 10DA to be filed by the due date (30.09.2023), this is a procedural requirement. Despite inconsistency between the Income Tax Act and Rules, the Act prevails. Since the accountant's report was available with the AO during return processing, even though not filed by the due date, the assessee was entitled to claim deduction under Section 80JJAA. The matter was remitted to AO for verification of quantification. Appeal partly allowed for statistical purposes. en-us Thu, 26 Jun 2025 00:00:00 +0530 Thu, 09 Jul 2026 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774813 ITAT Bangalore held that while Section 80JJAA(2)(c) requires Form 10DA to be filed by the due date (30.09.2023), this is a procedural requirement. Despite inconsistency between the Income Tax Act and Rules, the Act prevails. Since the accountant's report was available with the AO during return processing, even though not filed by the due date, the assessee was entitled to claim deduction under Section 80JJAA. The matter was remitted to AO for verification of quantification. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774813