https://www.taxtmi.com/caselaws?id=777330 Belated filing of Form 10CCB did not defeat the deduction claim where the return was filed on time and the audit report was uploaded before processing under section 143(1). The report requirement was treated as procedural, not as a condition that could extinguish the substantive entitlement to deduction under Chapter VIA. Applying the principle of sufficient compliance, the delay in furnishing the prescribed report was viewed as a curable lapse because the report reached the processing stage before the final order. The disallowance was therefore unsustainable, and the deduction was allowed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 14:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777330 Belated filing of Form 10CCB did not defeat the deduction claim where the return was filed on time and the audit report was uploaded before processing under section 143(1). The report requirement was treated as procedural, not as a condition that could extinguish the substantive entitlement to deduction under Chapter VIA. Applying the principle of sufficient compliance, the delay in furnishing the prescribed report was viewed as a curable lapse because the report reached the processing stage before the final order. The disallowance was therefore unsustainable, and the deduction was allowed. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777330