https://www.taxtmi.com/caselaws?id=786616 Whether an assessee may claim the deduction under Section 80IB(10) when the audit report in Form No.10CCB was filed after the return due date but before assessment processing; the legal principle applied is that for deductions under Chapter VIA the statutory filing requirement is satisfied if the requisite audit certificate is furnished prior to processing/assessment, thereby curing non-filing with the return; outcome-since the Form was uploaded before processing/assessment the deduction was allowed and the appellate order denying the claim was set aside. en-us Tue, 10 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786616 Whether an assessee may claim the deduction under Section 80IB(10) when the audit report in Form No.10CCB was filed after the return due date but before assessment processing; the legal principle applied is that for deductions under Chapter VIA the statutory filing requirement is satisfied if the requisite audit certificate is furnished prior to processing/assessment, thereby curing non-filing with the return; outcome-since the Form was uploaded before processing/assessment the deduction was allowed and the appellate order denying the claim was set aside. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786616