9911796707
TMI Blog2023 (6) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) is justified in confirming the disallowance of claim of deduction under section 80-IA of the Act, amounting to Rs. 2,43,586/-. 3. Brief facts of the case are as follows: For the Assessment Year 2019-20, the return of income was filed on 13.09.2019 declaring total taxable income at Rs. 53,42,300/-. Assessee had claimed deduction under section 80-IA of the Act, with respect to a windmill amounting to Rs. 2,43,586/-. Assessee received an intimation under section 143(1) of the Act, on 02.06.2020, wherein an amount of Rs. 2,43,586/- claimed as deduction under section 80-IA of the Act was not granted for the reason that Form 10CCB was not filed within the time prescribed under section 139(1) of the Act. 4. Aggrieved by the intimation u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) erred in disallowing the claim of deduction of Rs. 243,586/-under section 80-IA of the Act on the grounds that audit report in. Form 10CCB was not filed within the date prescribed under section 139(1). 2.2. The learned AO and CIT(A) erred in not appreciating that: a) the Appellant had obtained audit report In Form 10CCB on 12.09.2019 i.e. within the due date. preseribed under the Act; b) the said audit report could not be uploaded on the e-filing portal due to technical glitches which were beyond the control of the Appellant; c) claim of deduction under section 80-IA was made in the return of income filed on 13.09.2019 i.e., within the due date as specified under section 139(1) in accordance with the provisions of section 80A( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of accounts audited with reference to the windmill established and obtained the audit report in Form No.10CCB on 12.09.2019 (due date of filing the return under section 139(1) was 31.10.2019). Admittedly, in the instant case, the return of income was filed along with audit report in Form 3CB-3CD on 13.09.2019 i.e., well within the period prescribed under section 139(1) of the Act. However, due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the Income Tax Department. Therefore, the 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-f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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