2025 (1) TMI 180

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.... that claim for deduction u/s 10AA of the Act was denied by CPC-Bangaluru while processing the return u/s 143(1) of the Act on account of technical glitch. The Ld. Counsel submits that the assessee has been claiming the deduction u/s 10AA of the Act since AY 2011-12 and the assessment year in appeal is the fourth year of claiming of deduction. The jurisdictional Assessing Officer had assessed the claim of deduction u/s 10AA of the Act and allowed in the previous assessment years and also in the subsequent assessment year 2016-17 while completing the assessment u/s 143(3) of the Act. 3. The Ld. Counsel for the assessee further submitted that while filing ITR V there was a technical error/glitch in the software used by the assessee for pre....

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.... elaborate submissions before the Ld. Addl./JCIT(Appeals) with evidences stating that while e-filing the return there corrupt an error due to which the deduction claimed u/s 10AA was denied even though the assessee has duly furnished Form 56F in the prescribed Form by Chartered Accountant. We observe that the Ld. Addl./JCIT(Appeals) after considering the submissions and the evidences allowed the claim of the assessee observing as under: "6. During the course of Appellate Hearing, the appellant has uploaded his replies on 16.03.2021, 20.08.2021, 06.01.2024 and 08.01.2024 along with relevant document on e- filing portal and the relevant parts of which are reproduced hereunder: - APPELLANT'S SUBMISSIONS: been mention....

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....are used by the assessee for preparing.xml file format. In the said format, inadvertently the deduction under section 10AA could not be captured in appropriate column of the computation of income. However, the total income in the same schedule of computation of income; was duly computed at Rs. 3,05,31,560/- (on Net Basis) after considering, the deduction of Rs, 3,03,36,727. Accordingly, the assessee correctly mentioned, his taxable income. Further Schedule AMT pt 2(b) of ITR 5 duly reflects the deduction under section 10AA for Rs. 3,03,36,727/-. Further, the adjusted total income u/s 115JC(1) for Rs. 6,08,68,287/- and the tax thereon amounting to Rs. 1,12,60,633/- has also been duly shown in the said schedule. The SCHEDULE AMT (Alternate Mi....

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....income/any other income for rate purpose (4 of schedule EI) 15 0 16 Aggregate Income (13+14+15)[applicable if (13-14) exceeds maximum amount not chargeable to tax] 16 30531560 17 Losses of current year to be carried forward (total of xi of schedule CPL) 17 0 18 Deemed total income under section 115JC (3 of Schedule AMT) 18 60868287 It would thus be seen that the assessee has declared total income of Rs. 3,05,31,560/- (net of deduction u/s 10AA of Rs. 3,03,36,727) and the adjusted total income u/s 115JC(1) for Rs. 6,08,68,287/-. 1.6 It is humbly submitted that it is obvious that in the electronic filing environment technical mistake are bound to occur due to reasons beyond the contr....