https://www.taxtmi.com/caselaws?id=469874 A deduction under section 80JJA should not be denied merely because Form 10DA was digitally verified after the due date, where the audit report had already been uploaded in time and was available before processing of the return. The Tribunal treated late verification as a procedural lapse, not a failure of the substantive statutory requirement, and held that technical delay should not override an otherwise timely and complete claim. On that basis, the disallowance was found unjustified and the deduction was allowed, reflecting the principle that substantive compliance prevails where the statutory purpose has been satisfied. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 07 Jul 2026 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469874 A deduction under section 80JJA should not be denied merely because Form 10DA was digitally verified after the due date, where the audit report had already been uploaded in time and was available before processing of the return. The Tribunal treated late verification as a procedural lapse, not a failure of the substantive statutory requirement, and held that technical delay should not override an otherwise timely and complete claim. On that basis, the disallowance was found unjustified and the deduction was allowed, reflecting the principle that substantive compliance prevails where the statutory purpose has been satisfied. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469874