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2022 (12) TMI 504 - AT - Income TaxDeduction u/s.80JJAA - Denial of deduction as assessee has not filed audit report, as required under the provisions of section 44AB of the Act, in Form No.10DA - Debatable issue - Whether filing of audit report in Form No.10DA is a pre-condition for claiming deduction u/s.80JJAA? - HELD THAT:- We find that an identical issue had been considered by the Tribunal in assessee’s own case for assessment year 2019- 20[2022 (7) TMI 1356 - ITAT CHENNAI] where under identical set of facts, it was held that the AO cannot make any adjustments towards deduction claimed u/s. 80JJAA of the Act, in the intimation issued u/s. 143(1)(a) of the Act, because such issue is highly debatable which can be resolved by deliberation, including verification of necessary documents. We are of the considered view that the AO has erred in disallowing deduction claimed u/s. 80JJAA of the Act, while processing return of income u/s. 143(1)(a) of the Act, and thus, we direct the AO to delete the additions made towards disallowance u/s. 80JJAA of the Act. Appeal filed by the assessee is allowed.
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