2025 (9) TMI 1439

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....ijit, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order dated 11.02.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ['Ld. CIT(A)' for short], under Section 250 of the Income-tax Act, 1961 ['the Act' for short], relating to the Assessment Year 2021-22. 2. The sole gr....

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.... of its claim. In A.Y. 2021-22, no new employment was made, and the claim represented the second and third years of deduction for employees hired in earlier years. The assessee attempted to file Form 10DA electronically for the year under consideration, but the system did not allow filing as no new claim was made for that year. The CPC, while processing the return u/s 143(1), disallowed the deduct....

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....s of the authorities below and submitted that the procedural requirements of section 80JJAA were not complied with. 6. Aggrieved, the assessee is now in appeal before the Tribunal. 7. We have heard the rival contentions and perused the material available on record. It is an undisputed fact that the deduction u/s 80JJAA was claimed in continuation of the deduction allowed in the earlier two y....