Section 80IA(7) of the Income Tax Act

The requirement to file an audit report along with the return of income under section 80-IA(7) and similar provisions is directory, not mandatory. Such a report suffices if filed at any time before the assessment is framed.

A deduction claimed under Section 80-IB (or 80-IA) cannot be denied solely on the ground of non-filing or delayed filing of the audit report in Form 10CCB, as such procedural requirements can be treated as directory, and delays may be condoned.

For claiming relief under Chapter VI-A deductions like Section 80IB or 80IA, the audit report in Form 10CCB is not mandatory to be filed with the return of income, but can be submitted before the assessment is completed.

The requirement to file an audit report along with the return of income for claiming deductions under sections like 80-IA(7) or 80J(6A) is directory, not mandatory, and can be filed at any time before the assessment is finalized.

For claiming deduction under section 80IA, the audit report can be filed during the course of or before the completion of assessment proceedings.

Delay in filing an appeal can be condoned by the Commissioner under section 250 if sufficient cause is shown.

The requirement to furnish an audit report along with the return of income under Section 80IA(7) of the Income Tax Act, 1961, is directory and not mandatory, and will be satisfied if the report is filed during the assessment proceedings.