2025 (6) TMI 224

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....the Revenue : Shri B.P. Srivastava, Sr. D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This is an appeal filed against the order dated 26-12- 2024 passed by CIT(A)/Addl./JCIT(A), Faridabad for assessment year 2023-24. 2. The grounds of appeal are as under:- "1. The Learned ADDL/JCIT (Appeals), Faridabad erred in holding that the Jt. Commissioner of Income Tax (Appeals) / Com....

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....to be filed one month before due date of filing of return of income as per Rule 19AB and Section 80JJAA of the Act. The return was processed u/s. 143(1) of the Act without considering the benefit of deduction u/s. 80JJAA of the Act by stating the reason for deduction u/s. 80JJAA is not allowable if Form 10DA is not filed within the due date specified in the Act i.e. one month before the due date o....

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....cts (P) Ltd. vs. DD-CPC (2024) 162 taxmann.com 861 (Ahd-Tribunal), Cosmos Entitech Pvt. Ltd. vs. DCIT (ITA No 1773/Ahd/2024 order dated 20-03-2025). 6. The ld. D.R. relied on the order u/s. 143(1) and the order of the CIT(A). 7. We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that the CIT(A) has categorically mentioned in par....