Failure to File Audit Report in Form 10CCB before ITR filing due date: ITAT disallows Deduction Claim u/s 80IC [Read Order]

The assesse failed to furnish the requisite Audit Report in Form No.10CCB on or before the due date for filing of tax return

By Aiswarya Krishnadas - On March 14, 2024 10:34 am - 2 mins read

Failure - File Audit Report - Form 10CCB - ITR filing due date - ITAT - Deduction Claim - taxscan

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) recently ruled on a case where deduction claims under Section 80IC of the Income Tax Act, 1961 were disallowed due to the failure to submit the audit report in Form 10CCB before Income Tax Return ( ITR ) filing. The assessee, engaged in…

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