Section 80JJAA Deduction Denial Due to Technical Default: ITAT Directs JAO to Rectify CPC Intimation
Case Law Details
Case Name : Vimalachal Print & Pack Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Ahmedabad
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Vimalachal Print & Pack Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
In the case of Vimalachal Print & Pack Pvt. Ltd. Vs DCIT (ITAT Ahmedabad), the assessee challenged the order of the Commissioner of Income Tax (Appeals) passed by the National Faceless Appeal Centre, Delhi, under Section 250 of the Income Tax Act, 1961. The appeal arose from the disallowance of a deduction of Rs. 10,10,118 under Section 80JJAA for the assessment year 2020-21, which was rejected by the Central Processing Centre (CPC) while processing the return of income under Section 143(1). The assessee ar
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