ITAT Allows Section 80JJAA Deduction as One-Day Delay in Form 10DA Was Procedural

Advertisement Amar Singh Panwar Vs ITO (ITAT Jaipur) The Income Tax Appellate Tribunal (ITAT), Jaipur, allowed the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals), which had upheld the disallowance of a deduction of ₹16,76,625 under Section 80JJAA of the Income Tax Act. The assessee challenged the disallowance made in the intimation issued under Section 143(1), contending that the deduction was wrongly denied solely because Form 10DA was not filed along with the return of income. The assessee also challenged the levy of interest under Sections 234A, 2...