https://www.taxtmi.com/caselaws?id=784546 The dominant issue was whether deduction under s. 10AA could be denied for alleged late filing of Form 56F and filing of return under s. 139(4). The Tribunal held that Form 56F was furnished within the CBDT-extended time up to 31.12.2023, so CPC erred in treating it as belated; consequently, denial of s. 10AA on that ground was unsustainable and the appellate authority's allowance of the claim was affirmed. Relying on earlier ITAT precedent for AY 2018-19, it further held that s. 10AA does not mandatorily require filing the return within the due date under s. 139(1); the deduction remained allowable and the Revenue's challenge failed. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 12:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784546 The dominant issue was whether deduction under s. 10AA could be denied for alleged late filing of Form 56F and filing of return under s. 139(4). The Tribunal held that Form 56F was furnished within the CBDT-extended time up to 31.12.2023, so CPC erred in treating it as belated; consequently, denial of s. 10AA on that ground was unsustainable and the appellate authority's allowance of the claim was affirmed. Relying on earlier ITAT precedent for AY 2018-19, it further held that s. 10AA does not mandatorily require filing the return within the due date under s. 139(1); the deduction remained allowable and the Revenue's challenge failed. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784546