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, 234B, and 234C. However, the principal issue before the Tribunal was the denial of the deduction under Section 80JJAA due to the delayed filing of Form 10DA.
The Tribunal noted that the delay in filing Form 10DA was only one day. While the form was required to be uploaded by 15.11.2024 along with the return of income, it was actually uploaded on 16.11.2024. The intimation under Section 143(1), by which the deduction was denied, was issued later on 05.05.2025. Therefore, Form 10DA had already been filed and was available on record before the intimation under Section 143(1) was issued.
Before the Commissioner (Appeals), the assessee argued that several Coordinate Benches of the ITAT had consistently held that the requirement of filing the prescribed form was procedural in nature. According to those decisions, where the prescribed form was available during assessment proceedings for verification, the deduction should not be denied merely because of a delay in filing the form.
