Assessing Officer denied the deduction on the ground that Form No. 10DA was not filed along with the original return. CIT(A) upheld the order of the Assessing Officer. On appeal, the Tribunal held that the report of the accountant in Form No. 10DA was available before the Assessing Officer at the time of processing the revised return of assessee, therefore, denial of exemption was not justified. The matter was remanded to the Assessing Officer for limited verification of quantification of allowable deduction under section 80JJAA. (AY. 2022-23)