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2. The Hon'ble CIT(A) failed to appreciate that the CPC did not have the jurisdiction to disallow such a claim of deduction u/s 80JJAA in the intimation u/s 143(1) on the ground that there was a delay in accepting the filed Form 10DA and hence, the disallowance made of the deduction u/s 80JJAA is not justified.
3. The Hon'ble CIT(A) erred in not appreciating that the disallowance of deduction u/s 80JJAA on account of delay in accepting Form 10DA by the assessee was not covered by any of the sub clauses (i) to (vi) of clause(a) of section 143(1) and the disallowance made of the deduction claimed u/s 80JJAA was not justified and the same may kindly be deleted.

6. By relying on the judgement of Hon'ble Apex Court, passed in the case of PCIT vs. M/s Wipro Ltd, Civil Appeal No.1449 of 2022 order dated 11.07.2022, Ld. CIT(A) dismissed the appeal filed by the assessee by observing as under :-

"5.1 I have carefully gone through the grounds of appeal raised by the appellant, submission of the appellant and intimation Order passed by the CPC u/s. 143(1). The sole ground for filing the appeal is that the AO CPC didn't allow deduction claimed under section 80JJA for delay in filing of Audit Report in Form 10B. In the instant case, though the form was uploaded by the CA on 21/10/2022 i.e. before the extended due date of filing of return of income, the same does not tantamount to filing of form 10DA as per the IT Rules, 1962. The process of filing of Form 10DA includes both uploading by CA and acceptance by the appellant together and if either of the process is not completed within the stipulated time, the same does not equate with filing of Form 10DA within due date. Under the statute, it was mandatory to file the said Form 10DA within the prescribed time, failing which will make the appellant ineligible for claiming deduction u/s 80JJAA of the Act. Since, in the instant case, the process of filing Form 10DA was completed on 09/01/2023 i.e. after the extended due date of filing of return of income u/s 139(1), the claim of deduction u/s 80JJAA of the Act is not admissible. The appellant has accepted the mistake that the said form could not be accepted by the appellant company within extended due date of filing of return of income u/s 139(1) of the Act and it was accepted only after issue of notice u/s.
"2. The short issue involved in this appeal is as to whether the late filing of audit report in Form 10DA would disentitle the assessee from claiming deduction u/s. 80JJAA of the Act, when the said Form 10DA was available to the Ld. AO at the time of assessment proceedings. The assessee in this case filed the Form 10DA on 27.10.2023 as against the due date of 30.09.2023 but, the same was available to the AO at the time of processing the return of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023

5. In the result, the appeal of the assessee stands allowed."

11. Respectfully following the above decision of this Tribunal in the case of Tarasafe International Private Limited (supra), we hold that the filing of audit report in Form 10DA is directory/ procedural & not mandatory. We therefore set-aside the order passed by Ld. CIT(A) and direct the AO CPC to issue amended intimation after considering the audit report in Form 10DA filed by the assessee. Thus, the grounds raised by the assessee are allowed.