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2024 (3) TMI 818 - ITAT RAJKOTDeduction u/s 80IA - claim rejected on non-filing of Form 10CCB alongwith return of income - CIT(A) deleting the disallowance u/s 80IA holding that filing of Form 10CCB within the specified date as provided in section 80IA(7) of the act is not mandatory but directory in nature - HELD THAT:- On going through the contents of the order passed by the Ld. CIT(A) we observe that the order passed by Ld. CIT(A) is a non-speaking order in which the Ld. CIT(A) has not analyzed the relevant judicial precedents on the subject as applicable to the assessee’s set of facts. Further, it is observed that Ld. CIT(A) has simply accepted the version of the assessee without independently applying his mind to the facts of the case. The Ld. CIT(A) has not even considered the impact of Supreme Court judgment in the case of Wipro Ltd. [2022 (7) TMI 560 - SUPREME COURT] which was passed prior to date as passing of order by Ld. CIT(A). Accordingly, looking into the instant facts, in the interest of justice, the matter is being restored to the file of Ld. CIT(A) for de-novo consideration - Appeal of the Department is allowed for statistical purpose.
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