https://www.taxtmi.com/caselaws?id=464668 ITAT, Mumbai allowed the appeal and held that a nine-day delay in e-filing Form 10DA does not defeat the claim of deduction under s. 80JJA where the audit report was available on the e-filing portal at the time of processing of the return (and in fact before filing). The Tribunal treated the due date for filing Form 10DA as procedural, to be construed liberally, and found no legal basis to deny the deduction when the requisite information substantiating the claim was on record. en-us Tue, 17 Jun 2025 00:00:00 +0530 Sat, 08 Nov 2025 14:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464668 ITAT, Mumbai allowed the appeal and held that a nine-day delay in e-filing Form 10DA does not defeat the claim of deduction under s. 80JJA where the audit report was available on the e-filing portal at the time of processing of the return (and in fact before filing). The Tribunal treated the due date for filing Form 10DA as procedural, to be construed liberally, and found no legal basis to deny the deduction when the requisite information substantiating the claim was on record. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464668