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2022 (3) TMI 1117 - AT - Income TaxDisallowance of deduction claimed u/s 80JJA on account of late filing of Form 10DA - revised Form 10DA was notified and made available on e-filing portal of Income Tax Department after due date for filing income tax return - HELD THAT:- In this case, the disallowance of deduction has been made because of the technical reason of non-furnishing of Form 10DA along with return of income. Assessee has duly explained that it was not due to any fault on the part of the assessee, rather, the same was due to technical glitches and non-availability of the revised Form 10DA by the Income Tax Department as the same was notified after the date of filing of return by the assessee. The assessee subsequently uploaded Form 10DA when it became available and cured the defect. In view of the aforesaid explanation, in our view, the action of the lower authorities in denying deduction to the assessee on the technical reason, compliance of which was not possible at the time of filing of the return, as explained above, cannot be held to be justified. The impugned order of the CIT(A) is set aside and it is directed to allow the claim of deduct ion u/s 80 JJA to the assessee. Appeal of assessee allowed.
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