https://www.taxtmi.com/caselaws?id=788585 A belated audit report filed before completion of assessment did not, by itself, defeat a deduction claim where substantial compliance was otherwise shown, so denial of deduction merely for late filing of Form 10CCB was not justified at the processing stage under section 143(1). The matter was restored for limited verification of eligibility under section 80IC on merits. The direction to the assessee to seek condonation of delay before the CIT(Exemption) was also held unsustainable, as that jurisdiction did not lie on the facts stated. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788585 A belated audit report filed before completion of assessment did not, by itself, defeat a deduction claim where substantial compliance was otherwise shown, so denial of deduction merely for late filing of Form 10CCB was not justified at the processing stage under section 143(1). The matter was restored for limited verification of eligibility under section 80IC on merits. The direction to the assessee to seek condonation of delay before the CIT(Exemption) was also held unsustainable, as that jurisdiction did not lie on the facts stated. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788585