Assessee had claimed deduction under section 10AA. While processing return under section 143(1), deduction claimed by assessee was disallowed since audit report in Form 56F, which is to be filed along with return, was not filed by assessee.Assessee had filed a rectification application and a rectification order was passed rejecting claim of assessee. Commissioner (Appeals) held that  delay in filing Form 56F was only a procedural lapse and that could not be a ground for not granting deduction claimed under section 10AA. Tribunal affirmed the order of the CIT(A). On appeal the Court held that since assessee had duly fulfilled substantial requirement as well as procedural requirement, though there was a minor technical breach in fulfilment of procedural requirement, delay in filing Form 56F would not be fatal to substantive claim of assessee.Order of Tribunal is affirmed.   (AY. 2018-19)