https://www.taxtmi.com/caselaws?id=777456 ITAT CHENNAI found denial of deduction under s.80IAC stemmed from non e-filing of Form No.10CCB despite the assessee filing RoI/audit report on 29.09.2022 and alleging technical glitches and an attempted timely physical filing which was refused. The Tribunal held the CIT(A) misdirected by applying precedent without considering these facts, set aside the CIT(A) order, and remitted the appeal to the file of the CIT(A) for fresh adjudication. Appeal allowed for statistical purposes. en-us Fri, 10 Jan 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777456 ITAT CHENNAI found denial of deduction under s.80IAC stemmed from non e-filing of Form No.10CCB despite the assessee filing RoI/audit report on 29.09.2022 and alleging technical glitches and an attempted timely physical filing which was refused. The Tribunal held the CIT(A) misdirected by applying precedent without considering these facts, set aside the CIT(A) order, and remitted the appeal to the file of the CIT(A) for fresh adjudication. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777456