HomeDirect TaxITAT Slams CPC for Ignoring CBDT Extension on Form 56F; Upholds S....

ITAT Slams CPC for Ignoring CBDT Extension on Form 56F; Upholds S. 10AA Deduction Despite Late Return

06/01/2026

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Centralised Processing Centre (CPC) wrongly denied the deduction by ignoring the CBDT’s extension for filing Form 56F and by retrospectively applying a statutory amendment that was not applicable for the relevant assessment year. The bench of Yogesh Kumar U.S. (Judicial Member)…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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ITAT Slams CPC for Ignoring CBDT Extension on Form 56F; Upholds S. 10AA Deduction Despite Late Return

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ITAT Slams CPC for Ignoring CBDT Extension on Form 56F; Upholds S. 10AA Deduction Despite Late Return

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