Filing of Form 10CCB is Directory in Nature and Not Mandatory

ACIT Vs Green dot Health Foods P Ltd (ITAT Delhi)

The assesse company filed ITR 24-10-17 [Extended date 07-11-2017] and filed Form 10CCB 10-11-2017 for claiming deduction u/s 80-IC, a delay of 3 days. Return u/s 143(1) was processed on 30-10-2018 ie after filing of ITR and Form 10CCB. Ld AO acting through CPC Begluru added the deduction of RS 2,31,17,115/- being Form 10CCB not filed along with return of Income. Ld CIT(A) relying on CIT vs Contimeters Electricals P Ltd [2009] 178 Taxmann 422 (Delhi) and other decision of Hon’ble Su

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