https://www.taxtmi.com/caselaws?id=796571 Deduction under Section 80JJAA may be allowed where the return, tax-audit report and Form 10DA are filed after the Section 139(1) due date but within the period permitted by Section 139(4). The timing requirement for claiming the Chapter VI-A deduction is treated as directory where the deduction claimed does not exceed the amount certified in Form 10DA. A bona fide delay caused by genuine hardship, including an extended annual general meeting deadline, does not support an adjustment under Section 143(1)(a). 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 allowed where the return, tax-audit report and Form 10DA are filed after the Section 139(1) due date but within the period permitted by Section 139(4). The timing requirement for claiming the Chapter VI-A deduction is treated as directory where the deduction claimed does not exceed the amount certified in Form 10DA. A bona fide delay caused by genuine hardship, including an extended annual general meeting deadline, does not support an adjustment under Section 143(1)(a). Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796571