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TMI Blog2023 (6) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Appellate Authority (FAA). The CIT(A) confirmed the view taken in the intimation passed under section 143(1) of the Act. The relevant finding of the CIT(A) reads as follows: Considering the facts that appellant has not filed the Form no. 10CCB within the stipulated date mentioned in the Income Tax Act (i.e. To be filed within the date prescribed for filing of Income tax Return u/s 139(1) of Income Tax Act,1961) in spite of it, the appellant has claimed the deduction u/s 80IA. I concur with the addition/disallowance made by the CPC, on the above issue amounting to Rs. 2,43,586/-. Hence, appeal of the appellant is dismissed. In the result, appeal of the assessee is dismissed. 5. Aggrieved by the order of the CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error and cannot be a ground to bar the claim of deduction under section 80- IA of the Act; 2.3. On the facts and circumstances of the case and in law', the disallowance of deduction under section 80-IA amounting to Rs. 243,586 is bad in law and liable to be quashed in its entirety. In the view of above grounds and other grounds to be adduced at the time of hearing, the Appellant prays that the order passed by the NFAC be quashed or in the alternative, the relief prayed for as above be allowed. 6. Assessee has filed two sets of Paper Books enclosing therein the financial statement for the relevant year, the audit report filed in Form 3CB-3CD for Assessment Year, copy of Form 10CCB, copy of the statement of the total income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the Act. The assessee admittedly is otherwise eligible for the claim of deduction under section 80-IA of the Act. On identical facts of the case, the Bangalore Bench of the Tribunal in the case of Jitendra Kumar Nahata Vs. JCIT (supra) held that when return has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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