Tax Deduction Claim Dispute: Assessee Challenges Denial Due to E-Filing Portal Glitches and Missing Form 10CCB.

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....Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the Income Tax Department - The reasons for non-filing of Form 10CCB along with return of income was on account of reasons beyond the control of the assessee and should not act as a bar to the allowability to the claim of deduction under section 80-IA. - AT....