compliances. Towards procedural compliance, a report of the
accountant in prescribed Form 10DA was required to be furnished
alongwith the return of income.
1.4 Before ... eligible deduction in
prescribed Form10DA dated 27.3.2015. Detail of such Form 10DA in
respect of different factories of the assessee and the working of eligible
compliances. Towards procedural compliance, a report of the
accountant in prescribed Form 10DA was required to be furnished
alongwith the return of income.
1.4 Before ... eligible deduction in
prescribed Form10DA dated 27.3.2015. Detail of such Form 10DA in
respect of different factories of the assessee and the working of eligible
PCIT also observed that
the assessee had furnished Form 10DA on 05.02.2019. As per
provisions of section 80JJAA , the Form 10DA should have been
filed ... assumed by ld. PCIT on following
two grounds:-
3.1 Form 10DA for claiming deduction u/s 80JJAA was filed on
05.02.2019, whereas, Form 10DA ought
1183/Hyd./2024
company has submitted Form 10DA dated 29.03.2018 and
thereafter, filed revised return and claimed deduction. The
Assessing Officer after considering relevant submissions ... original return of
income filed and also not furnished relevant Form 10DA
along with original return of income on or before the due
date provided
1183/Hyd./2024
company has submitted Form 10DA dated 29.03.2018 and
thereafter, filed revised return and claimed deduction. The
Assessing Officer after considering relevant submissions ... original return of
income filed and also not furnished relevant Form 10DA
along with original return of income on or before the due
date provided
dated 21.11.2019 along with annexures. After going through the
reply and Form 10DA duly certified by Chartered Accountant, the
Ld. AO has accepted the claim ... duly certified by a chartered
accountant after due verification in Form 10DA which is attached
herewith vide Annexure 7. As per the provisions of section
merely on the
ground of alleged delay in filing of Form 10DA, despite the
fact that the report was duly uploaded by the Chartered
Accountant ... statutory declaration undar
section 108(8) , which is distinguishable from Form 10DA
3
ITA.No.1165/Hyd./2025
required under section 80JJAA
1183/Hyd./2024
company has submitted Form 10DA dated 29.03.2018 and
thereafter, filed revised return and claimed deduction. The
Assessing Officer after considering relevant submissions ... original return of
income filed and also not furnished relevant Form 10DA
along with original return of income on or before the due
date provided
March 16, 2023, under Section 143(1) .
Hence, as the said Form 10DA was available on record, there
was no reason to deny the deduction ... ground that there
was a delay in accepting the filed Form 10DA and hence, the
disallowance made of the deduction u/s 80JJAA
return of income and certified
by qualified Charted Accountant in form 10DA."
3. The brief facts of the case are that the assessee/appellant ... file the Form 10DDA within the prescribed
time under the Statute. In this regard, the appellant /Assessee submitted that
the said Form 10DA was duly
