ALAGU AIR PRODUCTS PRIVATE LIMITED,COIMBATORE vs. DCIT, CORP CIRCLE 1, COIMBATORE

ITA 2771/CHNY/2025Status: DisposedITAT Chennai16 July 2026AY 2022-235 pages
AI SummaryAllowed

What were the facts?

The assessee claimed a deduction under Section 80IA(4)(iv) but could not file Form 10CCB due to technical glitches on the e-filing portal. The Assessing Officer disallowed the deduction, and the CIT(A) dismissed the assessee's appeal.

What did the Tribunal hold?

The Tribunal held that the assessee's inability to file Form 10CCB was due to system glitches and not the assessee's fault. Following jurisdictional High Court precedents, the Tribunal ruled that procedural lapses should not lead to the denial of deductions under benevolent provisions like Section 80IA.

What were the issues?

Whether the disallowance of deduction under Section 80IA(4)(iv) is justified due to the non-filing of Form 10CCB on the e-portal due to technical glitches. Whether procedural lapses in filing forms should lead to denial of deductions under benevolent sections.

Which sections of the Income-tax Act were involved?

Section 80IA(4)(iv),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: HONOURABLE SHRI ABY T. VARKEY & SHRI GAGAN GOYAL

Hearing: 17.06.2026Pronounced: 16.07.2026

PER GAGAN GOYAL, AM: This is an appeal preferred by the assessee against the order of the Ld.

Commissioner of Income Tax (A) / Addl / JCIT(A)-1, (hereinafter referred as the ‘Ld.CIT(A)’) Lucknow dated 04.10.2024 for the assessment year (hereinafter referred as the ‘AY’) 2022-23. GROUNDS OF APPEAL 1)

The Ld. CIT (A) / NFAC, has e

The order continues below.

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