https://www.taxtmi.com/caselaws?id=781910 ITAT Bangalore-AT allowed the assessee's appeal and directed grant of deduction u/s 80IAC despite delay in filing Form 10CCB. The Tribunal noted that the assessee's eligibility as a start-up was undisputed and that the requirement to furnish the audit report one month prior to the due date, introduced by Finance Act 2020, was intended to facilitate pre-filling of returns, not to deny substantive benefits. Relying on SC and coordinate bench precedents permitting filing of the required certificate before completion of assessment, the disallowance was held unsustainable. en-us Fri, 26 Sep 2025 00:00:00 +0530 Thu, 20 Nov 2025 14:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781910 ITAT Bangalore-AT allowed the assessee's appeal and directed grant of deduction u/s 80IAC despite delay in filing Form 10CCB. The Tribunal noted that the assessee's eligibility as a start-up was undisputed and that the requirement to furnish the audit report one month prior to the due date, introduced by Finance Act 2020, was intended to facilitate pre-filling of returns, not to deny substantive benefits. Relying on SC and coordinate bench precedents permitting filing of the required certificate before completion of assessment, the disallowance was held unsustainable. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781910