Rejection of Section 80IAC Claim Unjustified for mere Form 10CCB Delay

Roxiler Systems Pvt. Ltd. Vs ITO (ITAT Pune)

Rejection of claim u/s. 80IAC not justified as audit report in Form 10CCB delayed due to technical problem

ITAT Pune held that delay in filing audit report in Form 10CCB due to technical problem is justifiable and hence denial of claim under section 80IAC of the Income Tax Act not justified. Accordingly, order set aside to AO to consider audit report.

Facts- Vide the present appeal, the appellant has mainly contested that rejection of claim u/s 80IAC of the Income Tax Act 1961 (Act) is beyond the powers of

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