https://www.taxtmi.com/caselaws?id=777416 ITAT PUNE - AT held that belated filing of the audit report in Form 10DA for claiming deduction under section 80JJAA is directory/procedural, not mandatory. Following the Tribunal's earlier decision, the bench set aside the CIT(A)'s order and directed the AO (CPC) to issue an amended intimation after considering the Form 10DA filed by the taxpayer. The taxpayer's grounds were allowed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777416 ITAT PUNE - AT held that belated filing of the audit report in Form 10DA for claiming deduction under section 80JJAA is directory/procedural, not mandatory. Following the Tribunal's earlier decision, the bench set aside the CIT(A)'s order and directed the AO (CPC) to issue an amended intimation after considering the Form 10DA filed by the taxpayer. The taxpayer's grounds were allowed. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777416