In the return of income  the appellant has claimed  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.  The AO disallowed the claim. On appeal the Tribunal  relied on  Apex Court in case of  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. Based on this decision and various other decisions at HC and ITAT level, the appeal was allowed in favour of the assessee ruling that deduction should be allowed even if the form has not been filed along with return of income. [ITA No. 11/Chny/2023] dated 06/04/2023) (AY. 20017-18)