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Facts
The assessee's claim for deduction under Section 80JJAA was denied by the CPC through an intimation under Section 143(1) due to the belated filing of Form-10DA. The assessee contended that the delay was caused by technical glitches on the Income Tax Department portal.
Held
Following precedents from the Gujarat High Court and a coordinate Bench, the Tribunal observed that belated filing of Form-10DA due to technical glitches is a procedural aspect. It set aside the impugned order and remanded the issue to the Assessing Officer to consider the Form-10DA according to law.
Key Issues
Whether the belated filing of Form-10DA, attributed to technical glitches on the tax portal, should result in the denial of a deduction under Section 80JJAA of the Income Tax Act.
Sections Cited
80JJAA, 143(1)
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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD
Before: SHRI K. NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA
आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 30/08/2024 passed by the learned Addl / Joint Commissioner of Income Tax (Appeals)-2, Vadodara (“learned CIT(A)”), in the case of PPS Motors Private Limited (“the assessee”), assessee preferred this appeal for the AY 2023-24.
Brief facts of the case are that on the ground of filing Form-10DA belatedly, claim U/s. 80JJAA of the Income Tax Act, 1961 (“the Act”) made by the assessee was denied vide In�ma�on U/s. 143(1) of the Act, dated 10/05/2024 by the CPC, Bengaluru.
At the outset, the learned Authorized Representa�ve (“learned AR”) submi�ed that the return of income was filed within �me and Form- 10DA was filed on 17/10/2023 due to certain technical glitches in the Income Tax Department portal whereas, In�ma�on U/s. 143(1) of the Act was passed on 10/05/2024.
She placed reliance on the decision of the coordinate Bench of this Tribunal rendered in the case of Akuntha Projects (P.) Ltd vs. Deputy Director-CPC reported in (2024) 162 taxmann.com 861 (Ahmedabad – Trib.) on iden�cal facts wherein the coordinate Bench relied upon the decision of the Hon’ble Gujarat High Court in the case of Associa�on of Indian Panelboard Manufacturer vs. Dy. CIT (2023) 157 taxmann.com 550 and held that “although the requirement of furnishing report was mandatory, filing thereof is a procedural aspect”. A reference was also made to the decision of the Hon’ble Apex Court in the case of CIT vs. G.M. Kni�ng Industries (P.) Ltd (2016) 71 taxmann.com 35. 5. For this purpose, she brought it to our no�ce that in the case of the sister concern, namely, AML Business Solu�ons Private Limited, the learned CIT(A), dated 05/08/2024 acted upon the Form-10DA uploaded belatedly and held that there was sufficient compliance with law. Inasmuch as the assessee was prevented from uploading Form-10DA due to technical glitches in the Income Tax Department portal. 6. Though the learned Departmental Representa�ve (“learned DR”) vehemently relied upon the orders of the authori�es below, the fact remains that as on the date of In�ma�on U/s.143(1) of the Act, Form- 10DA is available on record.
We have gone through the record in the light of the submissions made on either side. Respec�ully following the decision of the Hon’ble Gujarat High Court in the case of Associa�on of Indian Panelboard Manufacturer vs. DCIT (supra) and also the view of the coordinate Bench in the case of Akuntha Projects (P) Ltd vs. Deputy Director-CPC (supra), we are of the considered opinion that Form-10DA filed belatedly on 17/10/2023 by assessee should have been considered by the authori�es for the purpose of deduc�on U/s. 80JJAA of the Act. We accordingly set- aside the impugned order and restore the issue to the file of the learned Assessing Officer to consider Form-10DA of the Act and take a view according to law. The grounds are answered accordingly.
In the result, appeal of the assessee is allowed for sta�s�cal purposes as indicated hereinabove. Order pronounced in the open court on this the 03rd February, 2025.