3 GENERATIONS,DELHI vs. DCIT, CIRCLE-49(1), DELHI

ITA 2741/DEL/2026Status: DisposedITAT Delhi24 September 2026AY 2024-256 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the filing of Form 10DA is a directory requirement and not mandatory. The deduction under Section 80JJAA cannot be denied solely for the belated filing of Form 10DA, especially when it was filed before the processing of the return and no prejudice was caused to the revenue.

What were the facts?

The assessee claimed a deduction under Section 80JJAA for which Form 10DA was required. While the audit report was obtained before the due date, its uploading to the income tax portal was delayed due to a procedural lapse by the chartered accountant's staff. The deduction was disallowed by the CPC and confirmed by the CIT(A) due to this delay.

What were the issues?

Whether the deduction under Section 80JJAA can be denied solely on account of delayed filing of Form 10DA, despite the form being available before the processing of the return?

Which sections of the Income-tax Act were involved?

Section 80JJAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Shri Ayush Garg, CA
Hearing: 07.07.2026Pronounced: 07.07.2026

PER MAHAVIR SINGH, VICE PRESIDENT:

This appeal of assessee is arising from the order dated 16.1.2025 of the Ld. Addl/ JCIT(A)-3, Bengaluru in appeal No. Addl/JCIT(A)-3, Bengaluru/10024/2023-24. In this case, intimation order dated 20.2.2025 u/s. 143(1) of the Income Tax Act, 1961 (hereinafter referred as Act), passed by the CPC for the relevant assessment year 2024-25. 2. The grounds raised by the assessee in the appeal are as under: (i) On the facts and circumstances of the case, the order passed by the learned Commissioner of Income-tax(A) is bad, both in the eye of law and on facts. (ii) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirmi

The order continues below.

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