Section 80IA Deduction Allowed Despite Delay in Filing Audit Report

Mulakala Mohan Krishna Vs DCIT (ITAT Hyderabad) 80IA Deduction Cannot Be Denied for Delay of Few Days in Uploading Audit Report – Procedural Requirement Not Substantive- ITAT Hyderabad Assessee, proprietor of M/s. Sarvotham Care, had two units – a solar power generation unit eligible for deduction u/s 80-IA(4)(iv) & a manufacturing unit. For A.Y. 2021-22, he claimed deduction of ₹49.28 lakh u/s 80-IA on profits from the solar unit. Return of income filed within the extended due date (15 March 2022). Form 10CCB audit report was signed before 15 Feb 2022 but uploaded on 23 Feb...