The assessee, a partnership firm engaged in the business of builders and developers, claimed deduction under section 80-IB(10). Although the audit report in Form No. 10CCB was dated before the due date, it was uploaded after the due date prescribed under section 139(1) but before the return was processed under section 143(1). CPC disallowed the deduction, and the CIT(A) confirmed the disallowance on the ground that Form No. 10CCB had not been filed within the prescribed time. On appeal, the Tribunal held that the issue was squarely covered by its own decision in the assessee’s case for the immediately succeeding assessment year as well as the decisions in Desai Infra Projects (I) Pvt. Ltd., Sahyadri Farmers Producer Co. Ltd., and the Supreme Court decision in CIT v. G.M. Knitting Industries (P.) Ltd. (2016) 376 ITR 456 ( SC) It held that the requirement of filing Form No. 10CCB is procedural and where the audit report is furnished before processing of the return, deduction under section 80-IB(10) cannot be denied. The Tribunal distinguished PCIT v. Wipro Ltd(2021) 446 ITR (SC)  on the ground that it related to exemption provisions under Chapter III and not deduction provisions under Chapter VI-A. Accordingly, the orders of the CPC and the CIT(A) were set aside, and the Assessing Officer/CPC was directed to allow the deduction under section 80-IB(10). (ITA No. 691/PUN/2026, dt. 22-07-2026.(AY. 2018-19 )