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2022 (3) TMI 960 - ITAT CHENNAIDeduction u/s.80IA - claim denied as Assessee company failed to follow the due procedure in filing of Form No.10CCB electronically - Assessee had not claimed deduction in the original return filed but made a fresh claim by filing a letter dated 17.09.2015 and the due procedure for filing of Form 10CCB was not followed - as per AO the provisions of Section 80AC of the Act is mandatory - HELD THAT:- We have noted that the provisions of Section 80IA(5) only requires filing of return of income but nowhere it states that the claim should be made in the original return and not by way of original return - when the original return was filed within the due date, then the revised return filed, thereafter, before the completion of assessment proceedings, is to be considered by the AO, because the Act has given an opportunity to the Assessee to file his return u/s.139(4) of the Act for the removal of defects or omission in the original return. Here, in the present case, the Assessee has made a claim by filing a letter during the course of the Assessment proceedings and once the claim is made during the course of the assessment proceedings, the Assessing Officer has to consider the same and decide. We noted that there is no dispute as regards to merits of the claim of deduction u/s.80IA of the Act. Hence, we find not infirmity in the order of the Commissioner of Income Tax (Appeals) and the same affirmed. - Decided against revenue.
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