https://www.taxtmi.com/caselaws?id=469943 Deduction under section 80JJAA should not be denied merely because Form No. 10DA was filed after the prescribed time, where the assessee had satisfied the substantive eligibility conditions and the form was on record before processing under section 143(1). The delay in furnishing the form is treated as a procedural defect, not a ground to defeat an otherwise valid claim, particularly when no prejudice is shown to the Revenue. On that basis, the disallowance was required to be deleted. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 09 Jul 2026 20:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469943 Deduction under section 80JJAA should not be denied merely because Form No. 10DA was filed after the prescribed time, where the assessee had satisfied the substantive eligibility conditions and the form was on record before processing under section 143(1). The delay in furnishing the form is treated as a procedural defect, not a ground to defeat an otherwise valid claim, particularly when no prejudice is shown to the Revenue. On that basis, the disallowance was required to be deleted. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469943