2026 (7) TMI 895

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.... the Respondent : Ms. Sudiksha Rani, Sr. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been filed by the assessee against the revision order of the Ld. Principal Commissioner of Income Tax, Ahmedabad-3, (hereinafter referred to as "PCIT"), dated 27.02.2026 passed under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") and relates to Assessm....

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....was not allowable on account of delay in filing the Form 10DA. He, therefore, held that the order passed by the Assessing Officer (in short 'the AO') u/s 143(3) of the Act was erroneous and prejudicial to the interest of the revenue as the AO had allowed the claim of deduction u/s 80JJAA of the Act, which was not admissible due to delay in filing tax audit report / Form 10DA. Being aggrieved by th....

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....he return of income or at the time of framing of the assessment: i. Analytix Business Solution (I) Pvt. Ltd. vs. ITO, 2025 (7) TMI 960 (ITAT, Ahmedabad) ii. Sunrise Ind. (India) Ltd. vs DCIT, 2025 (6) TMI 2024 (ITAT, Ahmedabad) iii. Metro Brands Ltd. vs. DCIT, 2025 (6) TMI 2075 (ITA, Mumbai) 4. The Ld. DR has not cited any distinguishing case laws. The case of the ass....