2025 (6) TMI 1216

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....eduction under section 80JJAA of the Income Tax Act, 1961 in spite the claim in the return of income filed within the due date, for not filing the Form 10DA along with the return of income, is bad in law. 2. Your Appellant submits that CIT(A) as well as CPC ought to have appreciated the fact that the Form 10DA was filed along with the return of income as per Rule 19AB or before the completion of the assessment, may have allowed the deduction under section 80JJAA of the Income Tax Act, 1961. 3. Your Appellant submits that all the condition under sub-section 2 of section 80JJAA have been complied with except filing of the Form 10DA along with the return of income, read with rule 19AB, the deduction ought not to have been disallowed. 4. ....

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....f deduction/s 80JJAA of the Act purportedly on the ground of delay in filing the audit report in Form-10DA. Thereafter, the assessee filed a rectification application u/s 154 of the Act dated 30th May, 2024 within 3 days from the date of intimation u/s 143(1) of the Act. The CPC has not carried out any rectification and passed the order on 08/07/2024 thereby rejected the rectification application of the assessee. The assessee filed an appeal before the learned CIT (A) and relied upon various decisions on the issue that even if the audit report is not filed along with the return of income, but the same was filed during the assessment proceedings and before the final order of the assessment was made, then it would amount to sufficient complia....

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....er of the learned CIT (A) and submitted that the assessee ought to have applied for condonation of delay in filing the audit report in Form 10DA as per the provisions of section 119(2)(b) of the I.T. Act, 1961. 5. We have considered the rival contentions as well as the relevant material available on record. At the outset, we note that the CPC has processed the return of income u/s 143(1) of the Act vide order dated 27/05/2024 giving the details of filing of the return of income within the due date of filing of return of income. The relevant page of the order of the CPC dated 27/05/2024 is reproduced as under: 6. Thus, the due date of filing of the return of income u/s 139(1) of the Act was 31/10/2023 and therefore, the assessee filed the ....

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....es (P.) Ltd (2016) 71 taxmann.com 35. 5. For this purpose, she brought it to our notice that in the case of the sister concern, namely, AML Business Solutions Private Limited, the learned CIT(A), dated 05/08/2024 acted upon the Form-10DA uploaded belatedly and held that there was sufficient compliance with law. Inasmuch as the assessee was prevented from uploading Form-10DA due to technical glitches in the Income Tax Department portal. 6. Though the learned Departmental Representative ("learned DR") vehemently relied upon the orders of the authorities below, the fact remains that as on the date of In ma on U/s.143(1) of the Act, Form- 10DA is available on record. 7. We have gone through the record in the light of the submissions made ....