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2023 (4) TMI 795 - AT - Income TaxDeduction u/s 80IA - denial of deduction as assessee might not have filled the columns of corresponding schedule u/s 80IA or might not have e-filed the Form 10CCB within the due date - HELD THAT:- It is neither the case of the Assessing Officer nor of the CIT(A) that the assessee is not entitled to claim deduction u/s 80IA - CPC has denied the claim only on the basis of vague and ambiguous reasons. As held time and again by the courts of law that the Income Tax Authorities must charge the legitimate taxes from the taxpayers. If an assessee is entitled to certain deductions under the provisions of the Income Tax Act, the same should not be disallowed, merely because of any bona fide mistake or error on the part of the taxpayer, rather, the Income Tax Authorities should assist the concerned assessees in filing their correct returns of income. This is not the case of the Department that the assessee was not entitled to the deduction claimed u/s 80IA. As decided in G. M. Knitting Industries (P) Ltd. & Others [2015 (11) TMI 397 - SC ORDER] that even though, necessary certificate in Form 10CCB along with the return of income has not been filed, but, if the same was filed before the final order of assessment, the assessee, even in such circumstances, would be entitled for claim of deduction u/s 80IB of the Act. The facts of the assessee's case are on much better footing. The assessee has duly filed the audit report before the due date of filing of the return of income which was very much part of the return of income as on the due date of filing of the return of income. Lower authorities in denying the deduction u/s 80IA of the Act to the assessee cannot be held to be justified - Decided in favour of assessee.
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