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.
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Saloni Kumari
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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].
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