Expert Global Solutions Private Limited Vs DCIT (ITAT Pune)
ITAT Pune: Delay in Filing Form 10DA is Procedural – 80JJAA Deduction Cannot Be Denied
The assessee claimed deduction under section 80JJAA, which was disallowed by CPC solely due to belated filing of Form 10DA. The lower authorities held that since the form was not filed within the prescribed time, the deduction was not allowable.
The Tribunal held that filing of Form 10DA is a procedural requirement and not a mandatory condition to deny a legitimate deduction. It observed that once the deduction was otherwise admissible and the audit report was available before completion of proceedings, delay in filing cannot defeat the claim.
Relying on Supreme Court jurisprudence distinguishing deduction provisions (Chapter VI-A) from exemption provisions, the ITAT held that procedural lapses should not override substantive entitlement.
Accordingly, the Tribunal set aside the orders of lower authorities and directed allowance of deduction u/s 80JJAA, and the appeals were allowed in full.
FULL TEXT OF THE ORDER OF ITAT PUNE
The above 2 appeals filed by the assessee are directed against the separate orders dated 27.08.2025 of the Ld. Addl. / JCIT(A), Jodhpur relating to assessment years 2021-22 and 2022-23 respectively. Since identical grounds have been raised by the assessee in both the appeals, therefore, for the sake of convenience, these were heard together and are being disposed of by this common order.
