https://www.taxtmi.com/caselaws?id=796609 Failure to upload Form 10CCB because of the Chartered Accountant's admitted oversight, despite timely preparation of the audit report, is described as a procedural irregularity. The notes state that marginal delay in filing the income-tax return should not by itself defeat a genuine assessee's statutory deduction under Section 80IA where substantive entitlement requires examination on merits. Rejection of condonation is described as unsustainable, and the Section 80IA claim should be considered on merits rather than denied solely for delayed filing. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796609 Failure to upload Form 10CCB because of the Chartered Accountant's admitted oversight, despite timely preparation of the audit report, is described as a procedural irregularity. The notes state that marginal delay in filing the income-tax return should not by itself defeat a genuine assessee's statutory deduction under Section 80IA where substantive entitlement requires examination on merits. Rejection of condonation is described as unsustainable, and the Section 80IA claim should be considered on merits rather than denied solely for delayed filing. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796609