80JJAA Deduction Cannot Be Denied for Portal Glitch or for Non-Filing of Form 10DA

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 ...