Non filing of audit report 10ccb

r.kulasekar (Properitor) (61 Points)

05 August 2015  
AY 2013-14 : FORM 10CCB was not submitted along with the income tax return for the said year. claim u/s 80 IA was made in the return. now a hearing is called for non filing of form 10 CCB. what is the impact of not filing the report? does the claim u/s 80 IA still applicable?