The ITAT Ahmedabad ruled in favor of the assessee regarding the ...

ITAT allowed the deduction u/s 80JJAA as the assessee's CA filed Form 10DDA before the due date, even though it was accepted later.

Case Laws Income Tax

May 23, 2024

The ITAT Ahmedabad ruled in favor of the assessee regarding the addition u/s 80JJAA claim denial. The chartered accountant filed Form 10DA before the return filing deadline, which was not disputed by the Department. Although the report was not accepted by the assessee before the due date, it was later accepted before the assessment order was passed. Citing a Gujarat High Court case, the Tribunal held that the filing of the report is procedural, and if available to the assessing officer before assessment, the deduction claim cannot be denied. The appeal of the assessee was allowed.

View Source

← Previous Next →

The ITAT Ahmedabad ruled in favor of the assessee regarding the ...

ITAT allowed the deduction u/s 80JJAA as the assessee's CA filed Form 10DDA before the due date, even though it was accepted later.

Case Laws Income Tax

May 23, 2024

You may also like:

The Appellate Tribunal (ITAT) considered the denial of Foreign Tax Credit (FTC) u/s late filing of Form 67. The assessee argued that Form 67 filing is procedural, not...

Disallowance of weighted deduction u/s. 35(2AB) - research and development (R&D) expenditure - The Income Tax Appellate Tribunal (ITAT) considered the arguments...

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Benefit of the option of lower rate of tax exercised by the assessee u/s 115BA - claim was denied by the CPC/CIT(A) for the simple reason that the assessee has not filed...

The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

The ITAT addressed various issues including disallowance u/s 14A r.w.r.8D, where Revenue challenged deletion of disallowance made by AO. ITAT upheld CIT(A)'s decision,...

Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents,...

Deduction u/s 35(2AB) - Under Rule 6(7A), the Department of Scientific and Industrial Research is required to submit its report to the Income Tax Authorities in Form 3CL....

Deduction u/s. 10AA - assessee failed in E-filing form 56F along with return of income - CIT(A) has not erred in facts and in law in allowing the claim of the assessee...

Disallowance of interest paid on unsecured loans - Non-deduction of TDS - Once Form No. 15G & 15H are duly submitted by the assessee before the department, then assessee...

The Appellate Tribunal (ITAT) considered whether the Central Processing Centre (CPC) was justified in denying the benefit of the New Tax Regime to an individual taxpayer...

Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the...

Relief u/s 90 - foreign tax credit - disallowance of FTC in case of delay in filing Form No. 67 - the assessee is eligible for foreign tax credit, as she has filed form...

Deduction u/s 80IA - assessee raised revised claim before AO - audit reports under Form No. 10CCB filed at the time of assessment - returns required filed electronically...

Quick Updates: