Procedural Compliance Prevails

The ITAT, Ahmedabad held that deduction under Section 10AA cannot be denied merely because the assessee inadvertently filed Form 56G instead of the prescribed Form 56F. 

Recognising the error as a curable procedural defect, the Tribunal directed acceptance of the corrected form and grant of the deduction, subject to fulfilment of substantive statutory conditions. 

The ruling reaffirms that genuine tax benefits should not be defeated by technical or procedural lapses where substantive compliance is undisputed.