Non filing of report

If Report u/s. 80JJAA of the Income-tax Act, 1961 – Deduction claimed by company for New Workmen engaged in form 10DA is not filled along with return, then assesee will not entitle for deduction. (Rule 19AB of income tax )

Sir 

Any remedy to this problem?

Assessee cannot be denied deduction u/s. 80JJAA on the grounds of non-filing of report in Form No. 10DA since Filing a certificate in Form 10DA for claiming deduction u/s. 80JJAA is a procedural provision, not a mandatory one. ITAT in a case, allows deduction u/s. 80QQB to assessee who fail to file form no 10CCD (https://orange.taxsutra.com/judgments/MRS_MANJU_KAPOOR_DALMIA_vs_INCOME_TAX_OFFICER_fc0f137440124bcb6115afe1cc4ca8?result_type=and&query_id=599eb891d3d73a124c0050f4&position=1)

Thanks Sir.