The appellant filed return  claiming deduction u/s. 80IA of the Act. The Tax Audit report and Income Tax return were filed within the due dates, however the report of accountant as required u/s. 80IA – Form no. 10CCB was e-filed late after the due date. Intimation issued u/s. 143(1) did not allow the deduction u/s. 801A, as form 10CCB was not filed before filing the return of income.  CIT(A) confirmed the addition .  On appeal the Tribunal held that  disallowance was not valid . Relied on  CIT v.   GM Knitting Industries Pvt Ltd. (2015 ) 376 ITR 456 ( SC)  where it has been held that that even if the form is not filed with return, but if it is filed before the completion of assessment proceedings, the deduction should be allowed. ( ITA No. 11/ Chennai dt .6 -4 -2023  ( AY.2017 -18   )