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2022 (7) TMI 694 - AT - Income TaxDeduction claimed u/s. 80IB - assessee has not filed the prescribed Form 10CCB while filing the return of income - HELD THAT:- We find that even though it is claimed by the Ld. AR that there was a technical error which prevented the assessee from filing/uploading the Form-10CCB along with return of income filed u/s. 139(1), the Ld. AR could not produce the Form-10CCB claimed to have been prepared by the assessee on the date of filing of return of income u/s. 139(1) of the Act. CIT(A) simply relied on the plea of the assessee that the assessee has obtained the Form 10CCB along with the other statutory reports but has not called for its verification. On query from the Bench to produce the Form 10CCB of the Act prepared on 26/10/2017 as claimed by the assessee, the Ld. AR could not produce the same before us. Ld. AR simply relied on the online submission of Form-10CCB on 19/3/2018. We are of the considered view that since the Form-10CCB is not filed along with the return of income rejecting the claim of the assessee by the Ld. AO is in accordance with law and we hereby uphold the order of the Ld. AO and quash the order of the Ld. CIT(A). It is ordered accordingly. - Decided in favour of revenue.
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