https://www.taxtmi.com/caselaws?id=789772 Deduction under section 80JJAA could not be denied merely because Form 10DA was filed after the return due date, since the assessee had otherwise satisfied the substantive eligibility conditions. The Tribunal treated the delayed form filing as a procedural lapse and applied the principle that procedural non-compliance should not defeat an otherwise allowable Chapter VIA deduction. In the absence of contrary material, the deduction was directed to be allowed. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789772 Deduction under section 80JJAA could not be denied merely because Form 10DA was filed after the return due date, since the assessee had otherwise satisfied the substantive eligibility conditions. The Tribunal treated the delayed form filing as a procedural lapse and applied the principle that procedural non-compliance should not defeat an otherwise allowable Chapter VIA deduction. In the absence of contrary material, the deduction was directed to be allowed. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789772