Akuntha Projects Pvt. Ltd. Vs Deputy Director (ITAT Ahmedabad)
The Income Tax Appellate Tribunal Ahmedabad allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) confirming disallowance of deduction under Section 80JJAA of the Income-tax Act, 1961 for Assessment Year 2022–23. The dispute arose from an intimation issued under Section 143(1) by CPC, Bengaluru, which rejected the assessee’s claim of deduction amounting to ₹25,83,187 on the ground that Form 10DA (accountant’s report) was not filed within the prescribed time.
The assessee had filed its return of income on 21.10.2022 declaring total income of ₹1,50,72,480. The return was processed on 16.03.2023, determining income at ₹1,76,55,670 after disallowing the Section 80JJAA claim. The CPC rejected the deduction on the basis that Form 10DA was not accepted within the statutory time. On appeal, the CIT(A) upheld the disallowance, holding that uploading of Form 10DA by the Chartered Accountant on 01.10.2022 did not amount to valid filing since the assessee accepted the form only on 06.01.2023, after the due date under Section 139(1) and even beyond the period under Section 139(4). The CIT(A) emphasized that filing of Form 10DA within the prescribed time was mandatory under Rule 19AB and relied on principles of strict interpretation of deduction provisions, including the Supreme Court decision in Wipro Ltd. and Dilip Kumar & Company. The CIT(A) further observed that any relief in such cases could only be sought under Section 119(2)(b) from the CBDT, as appellate authorities had no power to condone delay.
