Delay in Filing Form 10DA is Procedural – 80JJAA Deduction Cannot Be Denied: ITAT Pune

Expert Global Solutions Private Limited Vs DCIT (ITAT Pune) ITAT Pune: Delay in Filing Form 10DA is Procedural – 80JJAA Deduction Cannot Be Denied The assessee claimed deduction under section 80JJAA, which was disallowed by CPC solely due to belated filing of Form 10DA. The lower authorities held that since the form was not filed within the prescribed time, the deduction was not allowable. The Tribunal held that filing of Form 10DA is a procedural requirement and not a mandatory condition to deny a legitimate deduction. It observed that once the deduction was otherwise admissible and the aud...