80JJAA Deduction allowed as Form 10DA Was Available with tax authorities Before CPC Processing

Akuntha Projects Pvt. Ltd. Vs Deputy Director (ITAT Ahmedabad) The Income Tax Appellate Tribunal Ahmedabad allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) confirming disallowance of deduction under Section 80JJAA of the Income-tax Act, 1961 for Assessment Year 2022–23. The dispute arose from an intimation issued under Section 143(1) by CPC, Bengaluru, which rejected the assessee’s claim of deduction amounting to ₹25,83,187 on the ground that Form 10DA (accountant’s report) was not filed within the prescribed time. The assessee had ...