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May 2026

The procedural requirement of filing Form No.10DA is directory in nature, and mere delay in filing does not warrant denial of the deduction claimed in the return of income.

By Jagdish T Punjabi, Chartered Accountant Devendra Jain & Aditya Bhatt, Advocates
Reading Time 4 mins

9. 2026 (4) TMI 841 - ITAT PUNE

Expert Global Solutions Private Limited v. DCIT

A.Y.: 2021-22

DATE: 10.4.2026

Section: 80JJAA

The procedural requirement of filing Form No.10DA is directory in nature, and mere delay in filing does not warrant denial of the deduction claimed in the return of income.

FACTS

The assessee filed its return of income on 16.02.2022 declaring a total income of Rs. 8,12,99,130/- after claiming a deduction of Rs. 26,06,220/- u/s 80JJA of the Act. For the assessment year under consideration, the due date for filing the income tax return was on or before 30.11.2021, which was extended up to 15.03.2022. However, the assessee filed Form No.10DA for assessment year 2021-22 on 27.01.2023. The due date for filing Form No.10DA for the assessment year 2021-22 was one month prior to the due date for furnishing the return of income u/s 139(1).

The CPC, vide Intimation u/s 143(1) dated 28.12.2022, made an addition of ₹26,06,220/- on account of the belated filing of Form No.10DA, i.e., after the due date of filing of the retur

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