https://www.taxtmi.com/caselaws?id=786989 Deduction under section 80-JJAA was disallowed where the assessee did not claim the Chapter VIA deduction in the original return and the mandatory Form 10DA was filed belatedly after filing. The tribunal applied the statutory bar in section 80A(5) to deny allowance of Chapter VIA deductions not claimed in the return; absence of contemporaneous filing or claim before the assessing officer rendered the procedural prerequisite unsatisfied and the appeal failed on that ground. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786989 Deduction under section 80-JJAA was disallowed where the assessee did not claim the Chapter VIA deduction in the original return and the mandatory Form 10DA was filed belatedly after filing. The tribunal applied the statutory bar in section 80A(5) to deny allowance of Chapter VIA deductions not claimed in the return; absence of contemporaneous filing or claim before the assessing officer rendered the procedural prerequisite unsatisfied and the appeal failed on that ground. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786989