ITAT Allows Section 80IE Deduction, Holds Delayed Form 10CCB Filing as Mere Procedural Defect:
The ITAT held that delayed filing of Form 10CCB is a procedural defect and cannot deprive an assessee of the substantive deduction available under Section 80IE.
ITAT Restores Rs 78.86 Lakh Section 80IE Deduction
Saloni Kumari
Jul 9, 2026Premium
ITAT Allows Section 80IE Deduction, Holds Delayed Form 10CCB Filing as Mere Procedural Defect
The ITAT held that delayed filing of Form 10CCB is a procedural defect and cannot deprive an assessee of the substantive deduction available under Section 80IE.
Also Read
ITAT Reduces Section 69C Addition from Rs 2 lakh to Rs 1 lakh, Holds Cheque Payment Cannot Be Treated as Unexplained on AssumptionsLimitation for Section 153C Assessment Begins from Date of Transfer of Records Under Section 127Reassessment Notice Issued Without Correct Authority’s Approval Is Invalid, Rules ITAT ITAT Grants Final Opportunity to Taxpayer in Rs 92 Lakh Property Sale Case, Remands Matter to CIT(A) With Rs 5,000 Cost
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2562My Recent Articles
- ITAT Reduces Section 69C Addition from Rs 2 lakh to Rs 1 lakh, Holds Cheque Payment Cannot Be Treated as Unexplained on AssumptionsPremium
- ITAT Grants Final Opportunity to Taxpayer in Rs 92 Lakh Property Sale Case, Remands Matter to CIT(A) With Rs 5,000 CostPremium
- ITAT Upholds Rs 10.91 Lakh Addition on Unrecorded Job Work Transactions at 8% Profit RatePremium
- ITAT Restores Section 270A Penalty Dispute for Fresh Adjudication After Condoning 52-Day DelayPremium
- ITAT Deletes Unexplained Investment Addition, Holds Section 69 Addition Cannot Be Sustained Without Proof of Undisclosed SourcePremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts