Assessee claimed deduction under section 80JJAA in the return along with Form 10DA with a typographical error showing zero new workmen, and thereafter, furnished revised Form 10DA with accurate particulars during assessment proceedings.\u00a0 The Assessing officer denied the exemption. The Tribunal held that since the claim was already made in return before the Assessing Officer, deduction could not be denied merely because the revised form was not filed before the due date of return. Matter was to be remanded to the Assessing Officer for the limited purpose of verification of quantification of deduction under section 80JJAA.(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80JJAA : Employment of new workmen-Revised return-Claim was a made in return before Assessing Officer-Deduction could not be denied merely because revised form was not filed before due date of return-Matter was to be remanded to Assessing Officer for limited purpose of verification of quantification of deduction. [S. 139(1), Form No. 10DA] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61435","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61435"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61435\/revisions"}],"predecessor-version":[{"id":61436,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61435\/revisions\/61436"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}