Delay in filing Form 56F only procedural lapse no ground for denial of deduction u/s 10AA
June 16, 2025
High Courts, Income Tax
Delay in filing Form 56F was only a procedural lapse and that cannot be a ground for not granting the deduction claimed under Section 10AA of the Act. In a recent judgment, the Madras High Court has upheld that delay in filing Form 56F was only a procedural …