https://www.taxtmi.com/caselaws?id=776434 The ITAT Delhi held that the assessee is entitled to claim deduction under section 80JJAA despite not filing Form 10DA with the original return, as it was submitted with the revised return before the CPC processed it. The procedural lapse of delayed filing did not justify denial of the deduction. The matter was remitted to the AO/CPC for limited verification of the quantification of the allowable deduction, with directions for the assessee to produce relevant documents. The appeal was allowed for statistical purposes. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 09 Jul 2026 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776434 The ITAT Delhi held that the assessee is entitled to claim deduction under section 80JJAA despite not filing Form 10DA with the original return, as it was submitted with the revised return before the CPC processed it. The procedural lapse of delayed filing did not justify denial of the deduction. The matter was remitted to the AO/CPC for limited verification of the quantification of the allowable deduction, with directions for the assessee to produce relevant documents. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776434