https://www.taxtmi.com/caselaws?id=793939 Deduction under section 10AA of the Income-tax Act could not be denied merely because the assessee filed Form 56G instead of Form 56F, where substantive eligibility was otherwise satisfied. The wrong form was treated as a procedural defect, and the assessee was entitled to cure it by submitting the corrected form together with the audited books. The entitlement to the deduction was not disputed on merits, and the later year's claim was also supported by the binding Supreme Court decision referred to in the order. The operative principle is that compliance with statutory conditions matters, but a rectifiable filing error should not defeat an otherwise valid section 10AA claim. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793939 Deduction under section 10AA of the Income-tax Act could not be denied merely because the assessee filed Form 56G instead of Form 56F, where substantive eligibility was otherwise satisfied. The wrong form was treated as a procedural defect, and the assessee was entitled to cure it by submitting the corrected form together with the audited books. The entitlement to the deduction was not disputed on merits, and the later year's claim was also supported by the binding Supreme Court decision referred to in the order. The operative principle is that compliance with statutory conditions matters, but a rectifiable filing error should not defeat an otherwise valid section 10AA claim. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793939