https://www.taxtmi.com/caselaws?id=779068 ITAT allowed the appeal for statistical purposes, finding that the assessee should be given an opportunity of hearing after CPC made prima facie adjustments because audit reports for AYs 2020-21 and 2021-22 were not filed while claiming deduction u/s 80IE. The Tribunal noted the assessee produced Form No.10CCB for AY 2017-18 and claimed the omission for other years was inadvertent. The assessee was directed to file correct audit reports and the tax auditor's certificate explaining the mistake and furnish necessary details for further processing. en-us Mon, 20 Jan 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779068 ITAT allowed the appeal for statistical purposes, finding that the assessee should be given an opportunity of hearing after CPC made prima facie adjustments because audit reports for AYs 2020-21 and 2021-22 were not filed while claiming deduction u/s 80IE. The Tribunal noted the assessee produced Form No.10CCB for AY 2017-18 and claimed the omission for other years was inadvertent. The assessee was directed to file correct audit reports and the tax auditor's certificate explaining the mistake and furnish necessary details for further processing. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779068