ITAT Ahmedabad Allows 10AA Deduction Despite Form 56F Portal Glitch

DCIT Vs Meghmani Limited Liability Partnership (ITAT Ahmedabad) Technical Glitch in Portal No Bar – Form 56F Upload Failure Due to Server Issues- Deduction u/s 10AA Allowed ITAT Ahmedabad: ITAT Says Filing of Form 56F is Directory, Not Mandatory Revenue filed appeal against order of CIT(A) dated 12.06.2025 allowing deduction u/s 10AA to Meghmani LLP. Assessee had filed return u/s 139(1) claiming deduction of Rs.4.82 crore u/s 10AA. CPC, while processing return u/s 143(1), disallowed claim due to non-filing of prescribed Form 56F. Before CIT(A), Assessee explained that despite repeated attemp...