2022 (3) TMI 1117

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.... Kaur, Sr.DR ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 09.07.2021 of the Commissioner of Income Tax (Appeals)-5, Ludhiana [hereinafter referred to as 'CIT(A)'] 2. The assessee in this appeal has taken following grounds of appeal : - 1. That the Ld. CIT(A) has erred in law and facts of the case in uphol....

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....to the impugned order of the Assessing officer as well as impugned order of the CIT(A) to submit that the claim of deduct ion u/s 80JJA has been denied to the assessee due to not furnishing the required report in Form No. 10DA along with return of income. He, in this respect has submitted that, in fact, there was an amendment in the Income Tax Act and the Department amended the contents of Form 10....

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....shed due to the non-availability of new notified form 10DA. Even the assessee was under bonafide belief that only new /amended form has to be uploaded. 7. We have heard the rival contentions and gone through the record. In this case, the disallowance of deduct ion has been made because of the technical reason of non-furnishing of Form 10DA along with return of income. The assessee has duly expl....