https://www.taxtmi.com/caselaws?id=778950 ITAT AHMEDABAD allowed the appeal for statistical purposes, holding the AO/CIT(A) erred in disallowing the section 80JJAA deduction solely because Form 10DA was not uploaded. The tribunal found the disallowance technical - no new employees were engaged in the year, the deduction related to earlier years, and the e-filing portal prevented uploading Form 10DA when no new employment occurred. The matter is restored to the AO for verification and appropriate allowance of the claim. en-us Tue, 16 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778950 ITAT AHMEDABAD allowed the appeal for statistical purposes, holding the AO/CIT(A) erred in disallowing the section 80JJAA deduction solely because Form 10DA was not uploaded. The tribunal found the disallowance technical - no new employees were engaged in the year, the deduction related to earlier years, and the e-filing portal prevented uploading Form 10DA when no new employment occurred. The matter is restored to the AO for verification and appropriate allowance of the claim. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778950