Technical glitches: Delay in Form 10CCB filing – Section 80-IA deduction cannot be denied

Dunichand Khitri Raja Vs ACIT (ITAT Bangalore) Dunichand Khitri Raja filed an appeal before the ITAT Bangalore against the disallowance of a claim for deduction under section 80-IA of the Income Tax Act for the assessment year 2019-20. The claim was rejected due to the delay in filing Form 10CCB, which the assessee attributed to technical glitches beyond their control. The appeal sought to overturn the decision and allow the claim for deduction. The ITAT Bangalore examined the facts of the case and found that the return of income, along with the audit report in Form 3CB-3CD, was filed within t...