ITAT Allows Section 80JJAA Deduction as Return & Form 10DA Were Filed Within Due Date

Mindteck (India) Limited Vs DCIT (ITAT Bangalore)

The Income Tax Appellate Tribunal (ITAT), Bangalore, allowed the assessee’s appeal and directed the Assessing Officer to grant a deduction of ₹11,90,545 under Section 80JJAA of the Income-tax Act for Assessment Year 2018-19. The dispute arose after the deduction claimed by the assessee was disallowed during processing under Section 143(1) and the disallowance was upheld by the Commissioner of Income Tax (Appeals) on the ground that the return of income and Form No. 10DA had been filed after the due date.

The assessee contended that the due date for filing the return was 30.11.2018 and not 31.10.2018, as assumed by the CIT(A). In support, the assessee relied on the intimation issued under Section 143(1), which recorded 30.11.2018 as the due date for filing the original return. Since both the return of income and Form No. 10DA were filed on 30.11.2018, the assessee argued that the statutory conditions for claiming deduction under Section 80JJAA had been satisfied.

After considering the record, the Tribunal observed that the intimation under Section 143(1) itself recorded 30.11.2018 as the due date for filing the original return for the relevant assessment year. It held that the return of income and Form No. 10DA were filed within the prescribed time and that the CIT(A) erred in treating 31.10.2018 as the due date. Consequently, the Tribunal directed the Assessing Officer to allow the deduction of ₹11,90,545 under Section 80JJAA and allowed the appeal.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

1. M/s. Mindteck (India) Limited (the Assessee/Appellant) has filed ITA No. 2077/Bangalore/2025 for Assessment Year 2018–19 against the Appellate Order dated 30.07.2025 passed by the National Faceless Appeal Centre, Delhi (the Ld. CIT(A)). By that order, the Assessee’s appeal against the Assessment Order dated 15.02.2021 passed u/s. 143(3) of the Income Tax Act,1961, was allowed for statistical purposes.

2. Aggrieved by the same, the Assessee is in appeal before us. The sole grievance is the denial of the deduction of Rs. 11,90,545/- claimed u/s. 80JJAA of the Act. According to the Assessee, Form No. 10DA was filed for the relevant Assessment Year, but the Ld. CIT(A) did not allow the claim.

3. Briefly stated, the Assessee, a company, filed its return of income on 30.11.2018 declaring a total income of Rs. 7,95,23,620/-.The return was processed u/s. 143(1) of the Act, and certain adjustments were made, including disallowance of the deduction of Rs. 11,90,545/- claimed u/s. 80JJAA of the Act. Thereafter, notice u/s. 143(2) of the Act was issued to the Assessee on 22.09.2019, culminating in the Assessment Order dated 15.02.2021 passed u/s. 143(3) of the Act, wherein the assessed income was retained as the returned income.

4. In the computation sheet, the Ld. Assessing Officer erroneously reflected the aggregate income at Rs. 8,37,41,850/- by adopting the amount determined in the intimation issued u/s. 143(1) of the Act. Aggrieved, the Assessee preferred an appeal before the Ld. CIT(A), raising the disallowance of deduction u/s. 80JJAA of the Act as ground No. 5. The Assessee contended that the deduction was claimed in the return of income filed on 30.11.2018, along with Form No. 10DA as required under rule 19AB of the Income Tax Rules,1962, and that the same deduction was also disclosed in Form No. 3CD. The Ld. CIT(A) noted that although the Assessee filed the return of income and Form No. 10DA on 30.11.2018, the due date for filing the return, as extended u/s. 139(1), was 31.10.2018.Accordingly, the Ld. CIT(A) held that the return and audit report were filed beyond the statutory deadline, a mandatory condition for claiming deduction u/s.80JJAA, and therefore upheld the disallowance as being in accordance with law.

5. The Ld. Authorized Representative, while contesting the Appellate Order, submitted that the due date for filing the return of income in this case was 30.11.2018, and not 31.10.2018 as stated by the Ld. CIT(A). In support, she referred to the intimation u/s. 143(1) of the Act, which mentioned 30.11.2018 as the due date for filing the original return. Since the Assessee filed its return on 30.11.2018, it was filed within time, and the Assessee was therefore entitled to the claimed deduction.

6. The Ld. Departmental Representative, Shri Subramanian, JCIT–Senior Departmental Representative, strongly supported the orders of the lower authorities.

7. We have carefully considered the rival contentions and perused the orders of the Ld. lower authorities. The record shows that the Assessee filed its return of income on 30.11.2018, which was also the due date for filing the original return for Assessment Year 2018–19, as recorded in the intimation issued u/s. 143(1) of the Act. Thus, the return of income and Form No. 10DA were filed within time, and the deduction of Rs. 11,90,545/- claimed by the Assessee could not have been disallowed. The Ld. CIT(A) was therefore incorrect in treating 31.10.2018 as the due date when the intimation itself records the due date as 30.11.2018.

8. In view of the above, we direct the Ld. Assessing Officer to allow the Assessee deduction of Rs. 11,90,545/- u/s. 80JJAA of the Income Tax Act.

9. Accordingly, the appeal filed by the Assessee is allowed.

Order pronounced in the open court on 18^th June, 2026.