https://www.taxtmi.com/caselaws?id=471387 Section 80JJAA deduction claims may be entertained by appellate authorities even where they were omitted from the return of income, provided they are sustainable in law. Rejection solely for non-claim in the return or delayed furnishing of Form 10DA is insufficient without examining whether the taxpayer meets the substantive statutory conditions. Where eligibility and compliance have not been verified, the claims require factual examination by the Assessing Officer. The deduction must be allowed if the taxpayer is found to satisfy the applicable conditions. en-us Tue, 15 Oct 2024 00:00:00 +0530 Wed, 02 Sep 2026 10:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471387 Section 80JJAA deduction claims may be entertained by appellate authorities even where they were omitted from the return of income, provided they are sustainable in law. Rejection solely for non-claim in the return or delayed furnishing of Form 10DA is insufficient without examining whether the taxpayer meets the substantive statutory conditions. Where eligibility and compliance have not been verified, the claims require factual examination by the Assessing Officer. The deduction must be allowed if the taxpayer is found to satisfy the applicable conditions. Case-Laws Income Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471387