Delayed Form No.10CCB filing treated as procedural irregularity; taxpayer entitled to Chapter VIA deduction under s.80IE.

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....ITAT allowed the taxpayer's appeal, set aside the CIT(A) order and directed the AO to grant the Chapter VIA deduction under s.80IE, holding that delayed filing of Form No.10CCB constitutes a procedural irregularity rather than a substantive statutory bar. The Tribunal found the Form was filed online prior to processing under s.143(1) and that such belated compliance may be cured at a subsequent stage. The ITAT relied on precedent supporting acceptance of post-filing submission of Form No.10CCB during assessment proceedings and concluded that the late filing did not disentitle the taxpayer from the tax benefit; matter remitted for compliance with this directive.....