https://www.taxtmi.com/caselaws?id=787947 Deduction under section 80IA cannot be denied at processing solely for delayed upload of Form No.10CCB where the return was filed on or before the due date and the tax auditor certified the claim; late filing of the certificate is treated as procedural non-compliance and does not extinguish substantive entitlement when the form was uploaded before processing. Outcome: the deduction is allowable; quantification is remitted for verification of financial statements and determination of correct quantum, and tax computation is to follow section 115JB after verification. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 16:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787947 Deduction under section 80IA cannot be denied at processing solely for delayed upload of Form No.10CCB where the return was filed on or before the due date and the tax auditor certified the claim; late filing of the certificate is treated as procedural non-compliance and does not extinguish substantive entitlement when the form was uploaded before processing. Outcome: the deduction is allowable; quantification is remitted for verification of financial statements and determination of correct quantum, and tax computation is to follow section 115JB after verification. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787947