LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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ITA 6641/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2021-22Bench: SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)15 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the disallowance of deduction under section 80IAC solely for the procedural defect of not filing Form 10CCB by the due date was incorrect, especially when the form was filed before the processing of the return. The Tribunal directed the AO to allow the deduction.

What were the facts?

The assessee claimed a deduction under section 80IAC for AY 2021-22 but did not file Form 10CCB by the due date. The return was processed under section 143(1), disallowing the deduction. The CIT(A) upheld this disallowance.

What were the issues?

Whether the disallowance of deduction under section 80IAC for non-filing of Form 10CCB by the due date is justified, when the form was filed before the processing of the return.

Which sections of the Income-tax Act were involved?

Section 80IAC,Section 143(1),Section 115JB

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Income Tax Appellate Tribunal, DELHI BENCH “B”, DELHI

Before: SH. S. RIFAUR RAHMAN & SH. SUDHIR KUMAR

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 24/02/2026Pronounced: 11/03/2026

per section 115JB of the Act.

8.

In the result the appeal of the assessee is allowed.

Order pronounced in the open court on 11.03.2026.

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