Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT

The ITAT has ruled that deduction under Section 80JJAA cannot be denied solely for the late filing of Form 10DA before the return due date. The tribunal held that as long as the form is filed, even if delayed, the deduction should be allowed provided other conditions are met. This decision provides relief to taxpayers, emphasizing that procedural lapses should not automatically disqualify legitimate claims. It underscores a pragmatic approach, focusing on the substance of the claim rather than strict adherence to timelines. This ruling ensures that genuine claims for deductions are not rejected due to minor delays in filing the required form.