Held that the requirement of furnishing the report of an accountant in Form No. 10DA is mandatory; however, the filing thereof is a procedural aspect; once the report in Form No. 10DA was available before the CPC at the time of passing intimation under s. 143(1), even though the same may not be filed on or before the due date of furnishing the same, the assessee is entitled to claim the deduction under s. 80JJAA. (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80JJA: Bio-degradable waste-Collecting and processing-Belated filing of audit report requirement of furnishing the report of an accountant is mandatory-Procedural aspect The report of the Accountant in Form 10DA was available before the CPC at the time of passing intimation under S. 143(1), even though the same may not be filed on or before the due date of furnishing the same-The assessee is entitled to claim the deduction under S. 80JJAA [S.139(1), 143(1) Form No 10DA R.19AB] <\/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-62045","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g8J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62045","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=62045"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62045\/revisions"}],"predecessor-version":[{"id":62046,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62045\/revisions\/62046"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}