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3. Brief facts of the case are that the assessee is a private limited company engaged in the business of development of information :-3-: ITA. Nos:3259 & 3260/Chny/2024 technology based products and services in Artificial Intelligence and video analytics domain. The assessee company incorporated on 26.12.2015 and is an eligible startup to claim deduction u/s.80IAC of the Act. Accordingly to claim the deduction u/s.80IAC of the Act of start up, the assessee has to file Form 10CCB report before one month prior to the due date for filing of return of income. For the assessment year 2021-22, the assessee has filed its return of income on 15.03.2022 u/s.139(1) of the Act by declaring 'nil' income after claiming deduction u/s.80IAC of the Act of Rs.29,28,164/- and paid taxes u/s.115JB of the Act. Subsequently, the assessee received an intimation u/s.143(1)(a) dated 04.07.2022 proposal for denying the claim of deduction u/s.80IAC of the Act for want of audit report in Form 10CCB. Subsequently, the assessee company filed the Form 10CCB report on 21.07.2022. Later, in response to the above intimation, the assessee filed the acknowledgment of Form 10CCB in the e-proceedings portal of ITD on 03.08.2022 seeking rectification for allowing the deduction u/s.80IAC by considering the form 10CCB filed. However, the CPC denied the deduction claimed u/s.80IAC vide intimation u/s.143(1) of the Act dated 21.12.2022. Aggrieved, the assessee preferred an appeal before the Ld.CIT(A).