ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)

Sandeep Surendran Nair Vs DCIT (ITAT Raipur)

ITAT Raipur restored the matter back to the file of AO in case of disallowance u/s. 40(a)(ia) of the Income Tax Act as the CA certificate submitted was not as per the prescribed form i.e. “Form 26A”. Post submission of CA certificate in prescribed form, disallowance u/s 40(a)(ia) will be vacated.

Facts-

The assessee, who is a mechanical contractor within the cement industry, had filed his

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