Section 80JJAA Deduction Cannot Be Denied for Delayed Form 10DA Verification: ITAT Jaipur

Advertisement Raniwala Jewelers Pvt. Ltd. Vs Asstt. /DCIT (ITAT Jaipur) The ITAT Jaipur considered whether deduction under Section 80JJAA of the Income-tax Act, 1961 could be denied solely on the ground that Form No. 10DA, though uploaded before the due date of filing the return, was digitally verified after the due date. The assessee had filed its return claiming deduction under Section 80JJAA for additional employee cost. Form No. 10DA, prescribed under Rule 19AB, was uploaded before the due date but digitally verified later. The Central Processing Centre disallowed the deduction under Se...