Akshar Elecinfra Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
80JJAA Deduction Cannot Be Denied for Portal Glitch -ITAT Ahmedabad Remands – Disallowance for Non-Filing of Form 10DA Held Technical
Technical Lapse Not Fatal- 80JJAA Deduction Disallowed for Non-Filing of Form 10DA – Tribunal Remands for Fresh Verification Assessee filed return on 15.02.2022 declaring income of ₹2.95 crore & claimed deduction of ₹7,02,975/- u/s 80JJAA, being the continuing benefit of additional employment cost incurred in AYs 2019-20 & 2020-21. Form 10DA was duly filed in those years. For AY 2021-22, no new employees were hired, and the deduction represented 2nd & 3rd year benefit.
CPC disallowed deduction while processing u/s 143(1), as Form 10DA was not filed for AY 2021-22. CIT(A), NFAC upheld disallowance citing s.80JJAA(2)(c).
Before Tribunal, Assessee argued that Form 10DA could not be uploaded on portal since no fresh claim was made & this was a technical barrier beyond control. Claim was already supported by earlier years’ forms & tax audit report.
Tribunal held that disallowance was purely technical, since claim pertained to earlier years for which Form 10DA was already filed & allowed. For justice, the matter was restored to AO for verification & allowance.
Matter remanded to AO for verification. Disallowance based on non-uploading of Form 10DA in continuing claim is unjustified. Appeal allowed for statistical purposes.
