Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.

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....Deduction under 80JJAA could not be denied on limitation where the return of income and Form No. 10DA were filed on 30.11.2018, the due date recorded in the statutory intimation. The Tribunal found that the appellate authority had wrongly assumed the due date under section 139(1) was 31.10.2018, and that assumption led to an erroneous disallowance. As the filing was within the recorded due date, the statutory condition for rejection was not breached. The deduction was held allowable and the Assessing Officer was directed to allow the claim.....