https://www.taxtmi.com/caselaws?id=778885 ITAT Ahmedabad dismissed the revenue's appeal and upheld the CIT(A)'s allowance of deduction under section 10AA after verification. The tribunal held that filing prescribed forms is a directory requirement, not mandatory, and belated submission during appellate proceedings suffices, following the SC precedent. The assessee's inability to upload Form No.56F during processing due to departmental system fault did not disentitle the claim, and prior timely filing supported admission of the belated form. The AO was directed to allow the deduction after verifying the submitted form. en-us Thu, 18 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778885 ITAT Ahmedabad dismissed the revenue's appeal and upheld the CIT(A)'s allowance of deduction under section 10AA after verification. The tribunal held that filing prescribed forms is a directory requirement, not mandatory, and belated submission during appellate proceedings suffices, following the SC precedent. The assessee's inability to upload Form No.56F during processing due to departmental system fault did not disentitle the claim, and prior timely filing supported admission of the belated form. The AO was directed to allow the deduction after verifying the submitted form. Case-Laws Income Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778885