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2023 (6) TMI 392 - AT - Income TaxDeduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the Income Tax Department - HELD THAT - 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-filing helpdesk of the Income Tax Department. E-filing helpdesk required a formal e-mail from the assessee in respect of the above issue and requested for a few days time for resolution thereof. Finally, the above referred technical glitches were resolved and the said Form 10CCB was filed on 11.11.2019 with a delay of eleven days. The reasons for non-filing of Form 10CCB along with return of income was on account of reasons beyond the control of the assessee and should not act as a bar to the allowability to the claim of deduction under section 80-IA. Bangalore Bench of the Tribunal in the case of Jitendra Kumar Nahata 2022 (5) TMI 852 - ITAT BANGALORE held that when return has been filed within the specified due date u/s 139(1) of the Act and the tax auditor has also certified the deduction in Form 3CD, only for want of non-filing of Form 10CCB within the due date is not fatal to the said claim. Appeal filed by the assessee is allowed.
Issues involved:
The solitary issue raised is the justification of confirming the disallowance of claim of deduction under section 80-IA of the Income Tax Act, 1961. Summary: Issue 1: Disallowance of deduction under section 80-IA The appeal was against the order of the CIT(A) confirming the disallowance of a deduction under section 80-IA amounting to Rs. 2,43,586. The assessee had claimed the deduction for a windmill in the return of income filed for the Assessment Year 2019-20. However, the deduction was denied as Form 10CCB was not filed within the time prescribed under section 139(1) of the Act. The CIT(A) upheld the disallowance stating that the appellant had not filed Form 10CCB within the stipulated date as required by the Income Tax Act, even though the deduction was claimed. The appeal was dismissed by the CIT(A). Issue 2: Appeal before the Tribunal The assessee appealed to the Tribunal challenging the order of the CIT(A). The grounds raised included contentions that the assessment order passed under section 143(1) was bad in law, and the disallowance of the deduction under section 80-IA was unjustified. The appellant argued that the audit report was obtained within the due date, technical glitches prevented uploading the report, and the deduction claim was made within the specified time under section 139(1). The appellant also argued that any belated filing of the form should not bar the claim of deduction under section 80-IA. Issue 3: Tribunal's Decision After hearing both parties, the Tribunal found that the assessee was eligible for the deduction under section 80-IA. Despite the delay in filing Form 10CCB due to technical glitches beyond the assessee's control, the Tribunal held that the reasons for non-filing should not prevent the allowance of the deduction. Citing a similar case precedent, the Tribunal ruled in favor of the assessee, allowing the claim of deduction under section 80-IA. The appeal filed by the assessee was allowed, and the order was pronounced in open court. This summary provides a detailed overview of the issues involved, the arguments presented, and the Tribunal's decision in the legal judgment.
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