Deduction u/s 80JJAA Allowed Despite Revised Form 10DA Filed During Assessment | ITAT

Case Details: O.C. Sweater LLP v. Income-tax Officer - [2025] 179 taxmann.com 162 (Delhi-Trib.)

Judiciary and Counsel Details

• Sudhir Kumar, Judicial Member & Manish Agarwal, Accountant Member
• Salil Aggarwal, Sr. Adv. & Shailesh Gupta, Adv. for the Appellant.
• Shyam Manohar Singh, Sr. DR for the Respondent.

Facts of the Case

The assessee, a firm, was engaged in the business of manufacturing of wearing apparels. The assessee filed a return of income while claiming a deduction under section 80JJAA.

During the assessment proceedings, the assessee furnished a revised Form 10DA with accurate particulars of new workmen employed. Dissatisfied with the claim, the Assessing Officer (AO) disallowed the claim of deduction and contended that the revised Form 10DA was not filed before the due date of the return of income. Thus, the assessee was not eligible for the deduction.

On appeal, the CIT(A) upheld the order of the AO. The aggrieved assessee filed the instant appeal before the Tribunal.

ITAT Held

The Tribunal held that the assessee e-filed the report in Form 10DA along with the return of income filed, and the deduction under section 80JJAA was also claimed in the return. It is also seen that originally in Form 10DB, inadvertently, the figures of new workmen employed were filled as zero. However, the said report was revised, and a modified report duly signed by the Auditors was filed before the AO.

It is not the case of the AO that the assessee made any additional/fresh claim during the assessment proceedings. Rather, the deduction under section 80JJAA was already made in the return of income filed, which was available before the AO.

However, solely due to a typographical error in the said report, a revised report was filed before the AO. The AO had not disbelieved the claim of deduction under section 80JJAA on merits, as he never verified the details filed by the assessee.

Thus, the assessee was entitled to a deduction under section 80JJAA, and the same could not be denied solely because the revised Form 10DA was filed during the assessment proceedings and was not filed before the due date of filing the return.

List of Cases Reviewed

• International Tractors Ltd. v. Dy. CIT [2021] 127 taxmann.com 822/435 ITR 85 (Delhi)
• Jubilant Food Works Ltd. v. ACIT [2025] 177 taxmann.com 374 (Delhi – Trib.) (para 10) followed

List of Cases Referred to

• International Tractors Ltd. v. Dy. CIT (LTU) [2021] 127 taxmann.com 822/435 ITR 85 (Delhi) (para 6)
• Jubilant Food Works Ltd. v. Asstt. CIT [2025] 177 taxmann.com 374 (Delhi – Trib.) (para 6).