https://www.taxtmi.com/caselaws?id=795009 Delayed filing of Form 10DA or the tax audit report does not by itself defeat deduction under Section 80JJAA if the prescribed form is available to the Assessing Officer before return processing or completion of assessment. On that basis, allowing the deduction is not treated as erroneous and prejudicial to Revenue interests merely because of delayed filing, so revisionary action under Section 263 is not justified. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795009 Delayed filing of Form 10DA or the tax audit report does not by itself defeat deduction under Section 80JJAA if the prescribed form is available to the Assessing Officer before return processing or completion of assessment. On that basis, allowing the deduction is not treated as erroneous and prejudicial to Revenue interests merely because of delayed filing, so revisionary action under Section 263 is not justified. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795009