ITAT Ahmedabad Allows 80JJAA Section Deduction Despite Delayed Form 10DA

Analytix Business Solution (I) Pvt. Ltd Vs ITO (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT) Ahmedabad has ruled in favor of Analytix Business Solution (I) Pvt. Ltd., allowing a deduction of ₹92,60,717 under Section 80JJAA of the Income Tax Act, 1961, despite a 29-day delay in filing Form 10DA. The Tribunal deemed the requirement to file Form 10DA by a stipulated deadline as procedural rather than mandatory, emphasizing that a substantive benefit should not be denied due to such a lapse. The case arose from the processing of Analytix Business Solution’s income tax return for As...