Section 10AA deduction allowed where revised Form 56F filed during assessment; no temporal return requirement for that year

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....ITAT allowed the appeal of the Appellant and directed the Assessing Officer to accept the claim for deduction under section 10AA where a revised audit report in Form 56F was filed during assessment proceedings. The Tribunal rejected the Revenue's contention that Form 56F, filed after issuance of the show-cause notice and not with the original return, disqualified the Appellant from claiming section 10AA. Relying on judicial precedents and noting the subsequent legislative amendment effective 01.04.2024 (A.Y. 2024-25) requiring return filing under section 139(1) for future claims, the Tribunal concluded no such temporal precondition existed for the year under consideration and held the Appellant entitled to deduction.....