https://www.taxtmi.com/caselaws?id=802548 Form 56F must be filed for the deduction, but its filing deadline is directory. Delayed filing before the processing intimation does not by itself defeat an otherwise undisputed entitlement, subject to verification of the form. The statutory condonation remedy is additional and does not displace the appellate remedy. The timely-return condition for a deduction under section 10AA applies prospectively from assessment year 2024-25 and does not apply to assessment year 2019-20. en-us Tue, 03 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802548 Form 56F must be filed for the deduction, but its filing deadline is directory. Delayed filing before the processing intimation does not by itself defeat an otherwise undisputed entitlement, subject to verification of the form. The statutory condonation remedy is additional and does not displace the appellate remedy. The timely-return condition for a deduction under section 10AA applies prospectively from assessment year 2024-25 and does not apply to assessment year 2019-20. Case-Laws Income Tax Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802548