https://www.taxtmi.com/caselaws?id=776396 The ITAT Kolkata upheld the denial of deduction under section 80IA due to delayed filing of Form 10CCB was unjustified, relying on coordinate bench decisions in Desai Infra Projects and Sanjay Kukreja. The Tribunal held that since the assessee filed Form 10CCB before the return was processed under section 143(1) and had claimed the deduction in earlier years, the delay was minor and did not warrant denial. It was further held that filing Form 10CCB by the specified date is directory, not mandatory. The decision was against the revenue. en-us Mon, 06 Jan 2025 00:00:00 +0530 Thu, 07 Aug 2025 16:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776396 The ITAT Kolkata upheld the denial of deduction under section 80IA due to delayed filing of Form 10CCB was unjustified, relying on coordinate bench decisions in Desai Infra Projects and Sanjay Kukreja. The Tribunal held that since the assessee filed Form 10CCB before the return was processed under section 143(1) and had claimed the deduction in earlier years, the delay was minor and did not warrant denial. It was further held that filing Form 10CCB by the specified date is directory, not mandatory. The decision was against the revenue. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776396