https://www.taxtmi.com/caselaws?id=795509 Delayed electronic furnishing of Form 10CCB did not bar deduction under section 80-IA where the deduction was claimed in a return filed within the due date under section 139(1), satisfying sections 80A(5) and 80AC. For the relevant period, the Form 10CCB requirement was directory, while the later amendment making electronic furnishing mandatory applied only from 1 April 2020. Furnishing the report to the CPC with a rectification application before substantive assessment proceedings concluded was sufficient. Rules applicable to Chapter III exemptions did not govern the distinct Chapter VI-A deduction regime. The claimed deduction was therefore required to be granted. en-us Mon, 29 Jun 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795509 Delayed electronic furnishing of Form 10CCB did not bar deduction under section 80-IA where the deduction was claimed in a return filed within the due date under section 139(1), satisfying sections 80A(5) and 80AC. For the relevant period, the Form 10CCB requirement was directory, while the later amendment making electronic furnishing mandatory applied only from 1 April 2020. Furnishing the report to the CPC with a rectification application before substantive assessment proceedings concluded was sufficient. Rules applicable to Chapter III exemptions did not govern the distinct Chapter VI-A deduction regime. The claimed deduction was therefore required to be granted. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795509