Section 80IA deduction cannot be disallowed for non-filing of Form No. 10CCB within due date

Jitendra Kumar Nahata Vs JCIT (ITAT Bangalore) Facts- The assessee filed its ROI on 30/12/2017 declaring a gross total income of Rs.1,43,39,512/- and claimed deduction under Chapter IVA u/s 80IA for Rs.36,82,815/- including the deduction u/s 80IA for Rs.35,02,815/-. Later on, the assessee filed revised ROI on 25/6/2018 declaring same income which was processed U/s 143(1)(a) of the Income Tax ( I T ) Act. 1961 by the CPC, Bangalore on 18/12/2019 and denying deduction claimed u/s 80IA. Against the processing of income tax return u/s 143(1)(a) on 18.12.2019, the assessee filed rectification petit...