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TMI Blog2022 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... the technical reason of non-furnishing of Form 10DA along with return of income. Assessee has duly explained that it was not due to any fault on the part of the assessee, rather, the same was due to technical glitches and non-availability of the revised Form 10DA by the Income Tax Department as the same was notified after the date of filing of return by the assessee. The assessee subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal has been preferred by the assessee against the order dated 09.07.2021 of the Commissioner of Income Tax (Appeals)-5, Ludhiana [hereinafter referred to as CIT(A) ] 2. The assessee in this appeal has taken following grounds of appeal : - 1. That the Ld. CIT(A) has erred in law and facts of the case in upholding disallowance of deduction claimed amounting to ₹ 529575/- u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the CIT(A) to submit that the claim of deduct ion u/s 80JJA has been denied to the assessee due to not furnishing the required report in Form No. 10DA along with return of income. He, in this respect has submitted that, in fact, there was an amendment in the Income Tax Act and the Department amended the contents of Form 10DA which was not notified at the date of fi ling of the return of inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was under bonafide belief that only new /amended form has to be uploaded. 7. We have heard the rival contentions and gone through the record. In this case, the disallowance of deduct ion has been made because of the technical reason of non-furnishing of Form 10DA along with return of income. The assessee has duly explained that it was not due to any fault on the part of the assessee, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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