https://www.taxtmi.com/caselaws?id=788416 Denial of deduction under section 80IAC solely for non-filing of Form No. 10CCB is procedural and remediable: where the assessee is a recognised start up, accounts were audited under section 44AB and the tax auditor certified the deduction, the absence of the prescribed form in the return-given practical difficulties with the form/online fields-does not justify summary disallowance under section 143(1)(a)(ii). The correct approach is to permit the assessing officer to obtain the audit report in Form No. 10CCB during assessment and allow the deduction if the claim is substantiated. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788416 Denial of deduction under section 80IAC solely for non-filing of Form No. 10CCB is procedural and remediable: where the assessee is a recognised start up, accounts were audited under section 44AB and the tax auditor certified the deduction, the absence of the prescribed form in the return-given practical difficulties with the form/online fields-does not justify summary disallowance under section 143(1)(a)(ii). The correct approach is to permit the assessing officer to obtain the audit report in Form No. 10CCB during assessment and allow the deduction if the claim is substantiated. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788416