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2022 (10) TMI 942 - AT - Income TaxDisallowance of deduction u/s 80IB - want of filing the audit report in Form No.10CCB electronically/online - claim denied for non-filing of the audit report in Form No.10CCB electronically - whether filing of the audit report in Form No.10CCB electronically is not mandatory but directory? - HELD THAT:- Outcome of the denial of deduction under section 80IB of the Act, on the ground of late filing of the return of income, would not be more than the disallowance of deduction made by the AO and consequently it is not the case of enhancement of the assessment, but the disallowance of deduction as made by the Assessing Officer has been further strengthened by the CIT(A) by taking the issue of late filing of the return of income. In any case, since the CIT(A) has not issued any show cause notice to the assessee before taking up this issue and passed the order on the same, therefore, it is a clear case of violation of the principles of natural justice, which renders the impugned order of the ld. CIT(A) not sustainable. Accordingly, the order of the ld. CIT(A) to the extent of taking up the fresh issue and deciding the same against the assessee is set aside and the matter is remanded to the record of the CIT(A) for deciding the same after giving an opportunity of hearing to the assessee on this issue. It is clarified that the issue with respect to the late filing of the return of income is remanded to the record of the ld. CIT(A) and the remand proceedings before the ld. CIT(A) are confined only on the said issue. Appeal of the assessee is partly allowed.
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