Sunrise Industries (India) Ltd. Vs DCIT (ITAT Ahmedabad)
The ITAT Ahmedabad allowed the assessee’s appeal against the order dated 26-12-2024 passed by CIT(A)/Addl./JCIT(A), Faridabad for assessment year 2023-24. The assessee had declared total income of Rs. 6,80,46,430/- and claimed deduction of Rs. 72,04,913/- under Section 80JJAA of the Income-tax Act. Form No. 10DA, required under Rule 19AB and Section 80JJAA, was filed on 31-10-2023, after the stipulated period of one month before the due date of filing the return. The return was processed under Section 143(1) without allowing the deduction on the ground that Form 10DA had been filed after the prescribed time, resulting in addition of Rs. 72,04,913/-. The assessee contended before the Tribunal that the delay should have been condoned and relied upon Akuntha Projects (P) Ltd. vs. DD-CPC (2024) 162 taxmann.com 861 (Ahd-Tribunal) and Cosmos Entitech Pvt. Ltd. vs. DCIT (ITA No 1773/Ahd/2024 order dated 20-03-2025). The Tribunal noted that the CIT(A) had stated that the CBDT, rather than the CIT(A), had authority to grant condonation. However, considering the circumstances and the decisions referred to in the order, the Tribunal held that the Section 80JJAA deduction could not be denied merely because Form 10DA was uploaded after the due date. It treated the lapse as procedural and allowed the appeal. The order was pronounced on 21-05-2025.
