TaxTMI 
TaxTMI 
2026 (6) TMI 1160
X X X X Extracts X X X X
X X X X Extracts X X X X
....us medical condition of his wife during the relevant period. In support of the same, the assessee has placed on record the medical reports of the wife of the Finance Head. Therefore, the Learned Authorized Representative ("Ld. AR") submitted that the delay in filing the appeal before the Tribunal was beyond the control of the assessee. Accordingly, the Ld. AR prayed before the Bench for condonation of delay and admission of the appeal for adjudication on merits. 3. Per contra, the Learned Departmental Representative ("Ld. DR") objected to the condonation of delay and submitted that no sufficient cause has been shown by the assessee for such an inordinate delay. It was further contended that the responsibility to file the appeal ultimately lies with the Managing Director of the assessee company, and therefore, the reasons advanced regarding the medical condition of the wife of the Finance Head are not convincing. Accordingly, the Ld. DR prayed that the delay should not be condoned. 4. We have carefully considered the rival submissions and perused the material available on record. The Ld. AR submitted that the delay of 241 days occurred due to unavoidable circumstances, as the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....AO failed to consider that the Appellant had justified the reason for the delay in filing form 10DA was due to a technical glitch in the portal. 5. Any other ground(s) that may be urged at the time of hearing." 6. The brief facts of the case are that the assessee is a company engaged in the wholesale business and retail sale of motor vehicles along with maintenance and repair services and sale of related spare parts. The assessee filed its return of income under section 139(1) of the Income Tax Act, 1961 ("the Act") for Assessment Year 2023-24 on 18.10.2023, declaring total income of Rs. 12,87,460/-. In the return of income, the assessee claimed deduction under section 80JJAA of the Act amounting to Rs. 75,08,759/-. As per the provisions of the Act read with Rule 19AB of the Income Tax Rules, 1962, the assessee was required to obtain a report in Form No. 10DA from a Chartered Accountant and furnish the same on or before the specified due date i.e., 30.09.2023 for the year under consideration. However, in the present case, the assessee filed Form No. 10DA on 16.10.2023 and thereafter filed the return of income on 18.10.2023. Subsequently, the return of income of the ass....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d that as per the statutory mandate, the assessee was required to furnish Form No. 10DA on or before the specified due date i.e., 30.09.2023. Since the assessee filed the same only on 16.10.2023, the claim of deduction under section 80JJAA of the Act was rightly denied. The Ld. DR further submitted that the assessee had also filed an application for condonation of delay before the Learned Principal Commissioner of Income Tax ("Ld. PCIT") under section 119(2)(b) of the Act, which was rejected vide order dated 06.06.2025. Therefore, it was contended that once the delay has been rejected by the competent authority under section 119(2)(b) of the Act, the remedy available to the assessee lies before the Hon'ble High Court and not before the Tribunal. In support of the contention, reliance was placed on the decisions of the Coordinate Benches of the Tribunal in the case of Shrishti Institute of Medical Science & Research Centre Vs. CIT (E), 156 taxmann.com 183, Seva Bharathi Vs. CIT (Exemption) in ITA No. 365/Hyd/2025 dated 15.10.2025, and the judgment of the Hon'ble Karnataka High Court in the case of Devendra Pai Vs. ACIT (439 ITR 532). Accordingly, it was prayed that the order of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r of the Ld. CIT(A). Therefore, as on the date of passing of the appellate order by the Ld. CIT(A), there was no rejection under section 119(2)(b) of the Act. Furthermore, the present appeal is directed against the order of the Ld. CIT(A) and not against the order passed by the Ld. PCIT under section 119(2)(b) of the Act. Therefore, the objection raised by the Ld. DR in this regard is not tenable. Further, the decisions relied upon by the Ld. DR are distinguishable on facts, as in those cases, the appeals were directly against the orders passed under section 119(2)(b) of the Act. Considering the totality of the facts and circumstances of the case and respectfully following the decisions of the Coordinate Bench of Tribunal(supra) in identical matters, we direct the Ld. AO to admit Form No. 10DA filed by the assessee and allow the deduction under section 80JJAA of the Act in accordance with law. 13. In the result, the appeal of the assessee is allowed. Order pronounced in the Open Court on 15th April, 2026. ============= Document 1 e-FlingAynen Antra Pone Sa Dowet lononet y box ( Cal Us - English* 0 VARUN SUBBARAJ w Tại Prowessonul (CA) Dashboard +-File . Pen....