https://www.taxtmi.com/caselaws?id=796571 Deduction under Section 80JJAA may be claimed where the return is filed within the period permitted under Section 139(4), despite filing after the Section 139(1) due date. The notes state that the timing requirement for making the claim was treated as directory, particularly where the tax-audit report and Form 10DA accompanied the return, the claimed deduction did not exceed the certified amount, and the delay resulted from bona fide hardship connected with an extended annual general meeting deadline. On that basis, an adjustment disallowing the deduction in intimation processing under Section 143(1)(a) was regarded as unsustainable. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796571 Deduction under Section 80JJAA may be claimed where the return is filed within the period permitted under Section 139(4), despite filing after the Section 139(1) due date. The notes state that the timing requirement for making the claim was treated as directory, particularly where the tax-audit report and Form 10DA accompanied the return, the claimed deduction did not exceed the certified amount, and the delay resulted from bona fide hardship connected with an extended annual general meeting deadline. On that basis, an adjustment disallowing the deduction in intimation processing under Section 143(1)(a) was regarded as unsustainable. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796571