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TMI Blog2024 (4) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the report in form 10BB was inadvertently filed by the auditor of the assessee along with return of income, which was later on rectified on 09.08.2023 by filing the correct report in form 10B. ITAT Ahmedabad order [ 2022 (7) TMI 1050 - ITAT AHMEDABAD] relied on by the appellate authority was also reversed by the Hon ble High court of Gujarat [ 2023 (3) TMI 1374 - GUJARAT HIGH COURT] well befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n short The Act ) for the assessment year 2020-21 dated 8.2.2024 which has been filed against the assessment made u/s 143(1) of the Act by which an intimation was issued on 30.11.2021, wherein the deduction claimed u/s 11 12 of the Act were not allowed for the reason that the assessee had not filed the statutory audit report in form 10B along with return of income filed u/s 139(1) of the Act. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d held that Form 10B is the statutory form and it is mandatory on the part of the assessee to file the report in form 10B along with return of income and following the order of ITAT Ahmedabad Bench reported in (2022) 143 taxmann.com 418 in the case of Association of Indian Panel Board Manufacturers Vs. DCIT had confirmed the rejection of deductions. Similarly, the Appellate Authority had confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Gujarat High Court in support of his argument. 3. We have heard the rival submissions and perused the materials available on record. Admittedly, in this case, the report in form 10BB was inadvertently filed by the auditor of the assessee along with return of income, which was later on rectified on 09.08.2023 by filing the correct report in form 10B. Further, the ITAT Ahmedabad order relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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