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Non filing of report

shalini (Partner) (43 Points)

28 May 2018

Pls share consequences if report in Form 10 DA was not filed with income tax return and deduction u/s 80JJAA has been claimed in return.

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CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 28 May 2018

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 )

shalini (Partner) (43 Points)
Replied 30 May 2018

Sir

Any remedy to this problem?

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CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 30 May 2018

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)

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