ITAT Allows Section 80JJAA Deduction as Return & Form 10DA Were Filed Within Due Date

Mindteck (India) Limited Vs DCIT (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore, allowed the assessee’s appeal and directed the Assessing Officer to grant a deduction of ₹11,90,545 under Section 80JJAA of the Income-tax Act for Assessment Year 2018-19. The dispute arose after the deduction claimed by the assessee was disallowed during processing under Section 143(1) and the disallowance was upheld by the Commissioner of Income Tax (Appeals) on the ground that the return of income and Form No. 10DA had been filed after the due date. The assessee contended that the ...