ITAT Allows Belated Separate Form 10CCB Filing for Section 80-IA Deduction in Case of Bona Fide Mistake:
The ITAT Ahmedabad holds that filing a consolidated Form 10CCB instead of separate forms for each eligible unit is a bona fide error and directs fresh assessment.
ITAT Directed AO To Decide The Claim On Merits
Saima
Aug 1, 2026Premium
ITAT Allows Belated Separate Form 10CCB Filing for Section 80-IA Deduction in Case of Bona Fide Mistake
The ITAT Ahmedabad holds that filing a consolidated Form 10CCB instead of separate forms for each eligible unit is a bona fide error and directs fresh assessment.
Also Read
Missed ITR Filing Deadline? You Can Still File a Belated Return for AY 2026-27; Here's What You Need to KnowMissed July 31 ITR Deadline? Here’s What Taxpayers Need to Know NowIncome Tax Scam 2026: How Fake WhatsApp Notices Steal Banking DetailsConfused Between Belated, Revised and Updated Return? Here's Clarification on What You Should File
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
247My Recent Articles
- ITAT Holds Patent Dispute Settlement Paid to Protect Business Interests Cannot Be Disallowed Merely on Allegations of Patent InfringementPremium
- ITAT Holds BSNL VRS-2019 Compensation Exempt Under Section 10(10B) Despite Delayed ClaimPremium
- ITAT Says Mere Disallowance of Section 80GGC Deduction Does Not Amount to Misreporting of IncomePremium
- ITAT Says Mere Rejection of Section 80GGC Deduction Is Not MisreportingPremium
- ITAT Holds Substantial Tax Dispute Should Be Decided on MeritsPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts