Anand Foods Vs ITO (ITAT Dehradun)
The Income Tax Appellate Tribunal allowed the assessee’s appeal for AY 2021-22 for statistical purposes, holding that delay in filing Form 10CCB is a directory requirement and cannot by itself defeat a valid section 80IB(11A) deduction claim.
The assessee’s deduction of ₹79.98 lakh under section 80IB(11A) was disallowed in rectification proceedings under section 154 solely because Form 10CCB was not filed by the prescribed due date. The Tribunal noted that the assessee had uploaded Form 10CCB on 02.11.2022, i.e., on the very date of CPC’s section 143(1) processing.
Relying on CIT v. Xavier Kelavani Mandal (P.) Ltd. (Gujarat HC), the ITAT reiterated that the requirement of filing the audit report is directory, not mandatory. Consequently, the Tribunal directed the Assessing Officer to verify the claim on merits with reference to Form 10CCB and other records, after granting three effective opportunities.
FULL TEXT OF THE ORDER OF ITAT DEHRADUN
This assessee’s appeal for Assessment Year 2021-22 , arises agains t the Addl./JCIT(A), Mysore’s DIN & order No. ITBA/APL/S/250/2025-26/1077083626(1) dated 10.06.2025 , in proceedings u/s 154 of the Income Tax Act, 1961.
2. Heard both the parties at length. Case file perused.
3. Coming to the assessee’s sole substantive grievance that both the learned lower authorities erred in law and on facts in disallowing it’s sec tion 80IB(11A) deduction claim of Rs.79 ,97,988/-, we no tice that the sole reason thereof appears to be non-filing/submission o f it’s Form 10CCB tax audit report on or be fore the prescribed due date.
