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2022 (10) TMI 80 - AT - Income TaxDisallowing the claim of deduction u/s.80IA - Form No.10CCB has not been filed along with the original return of income within the due date of filing of return of income - HELD THAT:- As the revised return of income filed by the assessee on 28.05.2018 and consequent processing of return by the Department by issuing intimation u/s.143(1) of the Act dated 25.03.2019, the impugned order, the assessee has revised the return validly and within the time available u/s.139(5) of the Act and has also accompanied by the audit report in Form no.10CCB of the Act. Hence, we are of the view that the authorities below have wrongly disallowed the claim of deduction. In the case of Shanthi Gears Ltd [2022 (3) TMI 960 - ITAT CHENNAI] we allow the claim of assessee and direct the AO accordingly. Appeal filed by the assessee is allowed.
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