Assessee filed its return of income which was processed under section 143(1). Claim of deduction under section 80JJAA had been rejected by CPC for reason that assessee failed to file Form 10DA within prescribed time under Statute. CIT(A) up held the disallowance. On appeal the Tribunal held that  that chartered accountant of assessee had uploaded Form 10DA before due date of filing of return of income, and it was only because of procedural lapse/mistake on part of assessee that aforesaid form could not be accepted before due date of filing of return of income. Further, assessee had duly accepted Form 10DA before return of income was processed by CPC.  Since requisite audit report was available with Assessing Officer before assessment order was framed, claim of deduction could not have been denied to assessee, even if audit report might not have been filed along with return of income. (AY. 2022-23)