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2023 (6) TMI 392 - ITAT BANGALOREDeduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the Income Tax Department - HELD THAT:- Assessee first contacted e-filing helpdesk for resolving the issue since the issue was related to non-acceptance of Form 10CCB by the e-filing system of the Income Tax Department. The assessee was suggested to approach e-filing helpdesk of the Income Tax Department. E-filing helpdesk required a formal e-mail from the assessee in respect of the above issue and requested for a few days’ time for resolution thereof. Finally, the above referred technical glitches were resolved and the said Form 10CCB was filed on 11.11.2019 with a delay of eleven days. The reasons for non-filing of Form 10CCB along with return of income was on account of reasons beyond the control of the assessee and should not act as a bar to the allowability to the claim of deduction under section 80-IA. Bangalore Bench of the Tribunal in the case of Jitendra Kumar Nahata [2022 (5) TMI 852 - ITAT BANGALORE] held that when return has been filed within the specified due date u/s 139(1) of the Act and the tax auditor has also certified the deduction in Form 3CD, only for want of non-filing of Form 10CCB within the due date is not fatal to the said claim. Appeal filed by the assessee is allowed.
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