2026 (2) TMI 1137

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....x (Appeals), National Faceless Appeal Centre, Delhi ["learned CIT(A)"], for the assessment year 2018-19. 2. In this appeal, the assessee has raised the following grounds: - "1. On the facts and in the circumstances of the case, necessary direction may be given to the learned assessing officer for granting deduction of Rs. 3,06,30,724 u/s. 80JJAA claimed by the appellant. 2. On the facts and circumstances of the case as well as in law, the Learned CIT has erred in passing order u/s. 250, denying the appellant the benefit of deduction 80JJAA. 3. On the facts and circumstances of the case as well as in law, the Learned CIT has erred in passing order u/s. 250 without examining the claim of deduction u/s 80JJAA made....

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....nd 143(3B) of the Act, accepting the return income under the normal provisions of the Act. 5. In its appeal before the learned CIT(A), the assessee, inter alia, raised the ground claiming deduction under section 80-JJAA of the Act. The assessee submitted that an amount of Rs. 10,21,02,413/- was incurred as additional employee cost in respect of 757 new and regular workmen employed during the year. Accordingly, the assessee claimed a deduction of Rs. 3,06,30,724/- under section 80-JJAA of the Act, being 30% of the additional employee cost. In support of its claim before the learned CIT(A), the assessee also furnished the report from the Chartered Accountant in Form 10DA dated 30.10.2019. 6. The learned CIT(A), vide impugned order, dism....

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....des and perused the material available on record. In the present case, it is undisputed that the assessee, for the first time, claimed a deduction under section 80-JJAA of the Act before the learned CIT(A) in respect of additional employee costs. The learned CIT(A) dismissed the ground raised by the assessee on this issue, by observing as follows: - "4.4 Ground No. 4- Deduction of Rs. 3,06,30,724/- under Section 80JJAA of the Act. 4.4.1 This ground relates to the appellant's claim for deduction of Rs. 3,06,30,724/- under Section 80JJAA of the Income Tax Act, 1961. The appellant has submitted that an amount of Rs. 10,21,02,413/- was incurred as additional employee cost in respect of 757 new regular workmen employed during t....

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....ory procedural requirements for claiming deduction under section 80-JJAA of the Act. 11. From the perusal of the impugned order, we find that in support of its claim made under section 80-JJAA of the Act before the learned CIT(A), the assessee furnished the report in Form 10DA dated 30.10.2019, certified by a Chartered Accountant. As per the learned CIT(A), inter alia, the said report was not filed before the prescribed due date under the Act and applicable Rules. During the hearing, the learned AR submitted that, since the claim could not be made at the time of filing the return, the report in Form 10DA could also not be filed within time. 12. From the perusal of Form 10DA, it is pertinent to note that the same has relevance only for....