https://www.taxtmi.com/caselaws?id=794926 Section 10AA deduction should not be denied solely because Form 56F was not attached to the return where the audit report had been obtained before the filing due date and uploaded shortly afterwards. The omission is a procedural lapse that should not defeat an otherwise legitimate claim if the tax authority can verify the report. Automated processing limitations at the Centralized Processing Centre do not independently justify rejection where the claim can be examined under law. Consistent allowance of the deduction in earlier and later years supports applying the doctrine of consistency. Form 56F should be scrutinised and the benefit granted if eligibility conditions are otherwise met. en-us Fri, 03 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794926 Section 10AA deduction should not be denied solely because Form 56F was not attached to the return where the audit report had been obtained before the filing due date and uploaded shortly afterwards. The omission is a procedural lapse that should not defeat an otherwise legitimate claim if the tax authority can verify the report. Automated processing limitations at the Centralized Processing Centre do not independently justify rejection where the claim can be examined under law. Consistent allowance of the deduction in earlier and later years supports applying the doctrine of consistency. Form 56F should be scrutinised and the benefit granted if eligibility conditions are otherwise met. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794926