Audit report filing in Form 10CCB before due date for filing of return of income u/s 139(1) is not mandatory

Sanjay Kukreja Vs ACIT (ITAT Delhi)

In the case of Sanjay Kukreja Vs ACIT, ITAT Delhi adjudicated on the mandatory nature of filing Form 10CCB before the due date as per Section 139(1). The appeal was against the denial of deduction claimed under Section 80-IA of the Income Tax Act for non-compliance.

Detailed Analysis

The crux of the matter revolved around whether filing Form 10CCB along with the return of income before the due date specified under Section 139(1) i

Please become a Premium member. If you are already a Premium member, login here to access the full content.