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TMI Blog2022 (7) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... ployment of new employees as per provisions of section 80JJAA of the Act, we find that the issue is highly debatable which can be resolved by deliberation, including verification of necessary documents and thus, we are of the considered view that the Assessing Officer cannot make adjustments towards deduction u/s.80JJAA of the Act, while processing return u/s.143(1) of the Income Tax Act, 1961. Therefore, we direct the Assessing Officer to delete additions made towards disallowance of deduction claimed u/s.80JJAA of the Income Tax Act, 1961. Appeal filed by the assessee is allowed. - I.T.A.No.505/Chny/2021 - - - Dated:- 13-7-2022 - SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Appellant by : Mr. A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us. 3. The learned A.R for the assessee submitted that the learned CIT(A) has erred in denying deduction claimed u/s.80JJAA of the Act, without appreciating fact that the assessee is not required to file audit report in Form 10DA for every year, when the assessee has claimed deduction under said provision in the previous financial year and has complied with necessary conditions, including filing of audit report in Form 10DA. The learned A.R further submitted that adjustment made by the Assessing Officer towards computation of total income in the intimation received u/s.143(1) is not correct, because as per provisions of section 143(1), only prima-facie adjustment can be made, but not on such issues which need verification and thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion issued u/s.143(1) of the Income Tax Act, 1961. In this case, if you go through nature of adjustment made by the Assessing Officer towards deduction in respect of employment of new employees as per provisions of section 80JJAA of the Act, we find that the issue is highly debatable which can be resolved by deliberation, including verification of necessary documents and thus, we are of the considered view that the Assessing Officer cannot make adjustments towards deduction u/s.80JJAA of the Act, while processing return u/s.143(1) of the Income Tax Act, 1961. Therefore, we direct the Assessing Officer to delete additions made towards disallowance of deduction claimed u/s.80JJAA of the Income Tax Act, 1961. 6. In the result, appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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