https://www.taxtmi.com/caselaws?id=794529 Deduction under section 80JJAA could not be denied merely because Form 10DA was uploaded one day after the return, where the form was already on record before intimation under section 143(1) was issued. The Tribunal treated filing of the prescribed form as a procedural requirement and held that sufficient compliance existed once the form was available for verification before the intimation. It also held that the stricter approach applied to exemption claims was not apt for a deduction claim under section 80JJAA. The denial of deduction was unsustainable. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794529 Deduction under section 80JJAA could not be denied merely because Form 10DA was uploaded one day after the return, where the form was already on record before intimation under section 143(1) was issued. The Tribunal treated filing of the prescribed form as a procedural requirement and held that sufficient compliance existed once the form was available for verification before the intimation. It also held that the stricter approach applied to exemption claims was not apt for a deduction claim under section 80JJAA. The denial of deduction was unsustainable. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794529