ITA No. 2741/Del/2026: 3 Generations Vs DCIT, Circle 49(1), Delhi

Parties Involved

Facts Summary

The assessee, a partnership firm in the business of manufacturing and sale of helmets, pannier boxes, crash guards, and other automobile accessories, filed its return of income for the assessment year 2024-25 on 23/10/2024, declaring an income of Rs. 13,16,39,800. The CPC, Bengaluru, processed the return and issued an intimation under Section 143(1) of the Income-tax Act on 22-2-2024. The Assistant Director, CPC Bengaluru, disallowed a deduction of Rs. 16,19,138 under Section 80JJAA of the Income-tax Act due to the non-filing of Form 10DA before the due date. The assessee had obtained the audit report in Form 10DA from a chartered accountant before the due date of furnishing the return but failed to upload it on the Income-tax portal. The assessee appealed to the CIT(A), who dismissed the appeal. The assessee then appealed to the ITAT, Delhi Bench.…

Legal Issues

• 1. Whether the order passed by the learned Commissioner of Income-tax(A) is bad both in the eye of law and on facts.
• 2. Whether the learned CIT(A) has erred both on facts and in law in confirming the disallowance of deduction of Rs. 16,19,138 claimed by the assessee under Section 80JJA of the Income-tax Act on account of delay in furnishing of Form 10DA.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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