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.
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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
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