2025 (2) TMI 1196

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....Shri Srinath Sadanala, Sr. AR ORDER PER K. NARASIMHA CHARY, J.M.: Aggrieved by the order dated 30/08/2024 passed by the learned Addl / Joint Commissioner of Income Tax (Appeals)-2, Vadodara ("learned CIT(A)"), in the case of PPS Motors Private Limited ("the assessee"), assessee preferred this appeal for the AY 2023-24. 2. Brief facts of the case are that on the ground of filing Form-10....

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....t High Court in the case of Association of Indian Panelboard Manufacturer vs. Dy. CIT (2023) 157 taxmann.com 550 and held that "although the requirement of furnishing report was mandatory, filing thereof is a procedural aspect". A reference was also made to the decision of the Hon'ble Apex Court in the case of CIT vs. G.M. Kniting Industries (P.) Ltd (2016) 71 taxmann.com 35. 5. For this purpos....

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....ciation of Indian panel board Manufacturer vs. DCIT (supra) and also the view of the coordinate Bench in the case of Akuntha Projects (P) Ltd vs. Deputy Director-CPC (supra), we are of the considered opinion that Form-10DA filed belatedly on 17/10/2023 by assessee should have been considered by the authorities for the purpose of deduction U/s. 80JJAA of the Act. We accordingly setaside the impugne....