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TMI Blog2025 (5) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... 024 u/s 143(1) of the Act of the CPC, Bengaluru (hereinafter referred to as 'the ld. AO'), for assessment year 2023-24. 2. Brief facts of the case are that the assessee filed the original return of income along with Form 10DA on 29.11.2023. Subsequently, the return of income along with Form 10DA was revised on 30.12.2023. The CPC processed the return disallowing deduction u/s 80JJAA of the Act, vide intimation dated 27.03.2024. Against this intimation dated 27.03.2024, the appellant assessee filed appeal before the ld.CIT(A) which was partly allowed, vide order dated 23.09.2024. 3. Being aggrieved, the appellant-assessee has preferred the present appeal. 4. Learned Authorised Representative for appellant-assessee submitted that the ld.CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ari Vrund Sahakari Pat Sanstha Maryadit vs. Income-tax Officer [2023] 147 taxmann.com 449 (Nagpur-Trib.); & - Captain Steel India Ltd. vs. Deputy Commissioner of Income-tax [2024] 166 taxmann.com 351 (Kolkata-Trib.) 5. The Ld. DR relied on the order of the ld.CIT(A). 6. From examination of the record and in the light of the aforesaid rival contentions, it is crystal clear that the appellant-assessee filed the original return of income along with Form 10DA on 29.11.2023. Subsequently, the return of income along with Form 10DA was revised on 30.12.2023. The ld. AO processed the return of income u/s 143(1), vide order dated 27.03.2024, disallowing deduction u/s 80JJAA of the Act. The ld.CIT(A), vide order dated 23.09.2024, dismissed ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee at the first appellate stage is an allowable claim in view of the judgments of Hon'ble High Courts of Karnataka and Delhi referred in above paragraphs which have dealt with the identical fact pattern, in favour of the assessee. 8.2. We further note that the decision of Hon'ble Supreme Court in the case of Wipro Ltd. (supra) has observed a distinction between the claim made under Chapter-III and that made under Chapter-VIA and, therefore, is not applicable in the present case as it is a claim made u/s. 80JJAA of the Act falling under Chapter VIA of the Act. 8.3. We also note that assessee has been claiming a deduction for the preceding as well as subsequent assessment year i.e. AYs 2018-19 and 2020-21 which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e due date of filing of return of income, secondly, the assessee/appellant had duly accepted the Form 10DDA before the return of income was processed by the CPC on 16.03.2023, thirdly, the Gujarat High Court, has on similar facts observed that although the furnishing of report for claiming the deduction/exemption is mandatory requirement, the mode and stage of filing thereof is a procedural aspect and if the requisite audit report is available with the assessing officer before the assessment order is framed, then the claim of deduction cannot be denied to the assessee/appellant, even if the audit report may not have been filed along with the return of income. 10. Accordingly, the appeal of the assessee is allowed 11. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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