https://www.taxtmi.com/caselaws?id=783672 Deduction under s.10AA was denied by the CPC on the ground that Form 56F was filed belatedly. The ITAT held that, by virtue of a CBDT circular extending the due date for filing Form 56F to 31.12.2023, the assessee's filing on 19.12.2023 was within time; this extension was undisputed by the Revenue and was also acknowledged by the CPC. On this legal and factual basis, the ITAT found the disallowance arbitrary and contrary to the record, and directed allowance of the s.10AA deduction in favour of the assessee. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 20 Dec 2025 07:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783672 Deduction under s.10AA was denied by the CPC on the ground that Form 56F was filed belatedly. The ITAT held that, by virtue of a CBDT circular extending the due date for filing Form 56F to 31.12.2023, the assessee's filing on 19.12.2023 was within time; this extension was undisputed by the Revenue and was also acknowledged by the CPC. On this legal and factual basis, the ITAT found the disallowance arbitrary and contrary to the record, and directed allowance of the s.10AA deduction in favour of the assessee. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783672