ITAT Indore Judgments — November 2025

The Tribunal held that the impugned order (by the CIT(A)) needed to be set aside. The matter was remanded back to the CIT(A) for re-examination and fresh adjudication after the assessee reworked the interest calculation.

The Tribunal held that the deduction under Section 80-IB of the Income-tax Act, 1961, cannot be denied solely for the delayed filing of Form 10CCB. The Tribunal noted that the assessee had claimed the deduction in the return filed before the due date and had obtained Form 10CCB from the auditor before the specified date. The delay in uploading/e-filing the form was considered a procedural lapse. The Tribunal followed its own previous decision in Jehan Numa Palace Hotel Pvt. Ltd. Vs. DCIT/ACIT, ITA No.203/Ind/2025, which relied on similar judicial precedents. While the assessee could not provide evidence of technical glitches causing the delay, the Tribunal emphasized that the statutory deduction should not be denied for such procedural delays. Consequently, the Tribunal directed the AO to allow the deduction under Section 80-IB. A cost of Rs. 10,000/- was imposed on the assessee for the delay in filing or for not maintaining evidence of the technical glitch, payable to the Income-tax Department.