https://www.taxtmi.com/caselaws?id=776854 ITAT DELHI - AT allowed the appeal, holding the assessee eligible for deduction under s.80IC where it was claimed in the original return filed u/s 139(1), even though a revised return u/s 139(5) and the audit report (Form 10CCB) were filed subsequently. The Tribunal found that claim must be made in the return as per s.80AC, but mere revision does not bar the deduction, and courts have treated late filing of the audit report as directory; submission before completion of assessment suffices. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776854 ITAT DELHI - AT allowed the appeal, holding the assessee eligible for deduction under s.80IC where it was claimed in the original return filed u/s 139(1), even though a revised return u/s 139(5) and the audit report (Form 10CCB) were filed subsequently. The Tribunal found that claim must be made in the return as per s.80AC, but mere revision does not bar the deduction, and courts have treated late filing of the audit report as directory; submission before completion of assessment suffices. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776854