DCIT Vs Meghmani Limited Liability Partnership (ITAT Ahmedabad)Technical Glitch in Portal No Bar – Form 56F Upload Failure Due to Server Issues- Deduction u/s 10AA Allowed ITAT Ahmedabad:ITAT Says Filing of Form 56F is Directory, Not MandatoryRevenue filed appeal against order of CIT(A) dated 12.06.2025 allowing deduction u/s 10AA to Meghmani LLP. CPC, while processing return u/s 143(1), disallowed claim due to non-filing of prescribed Form 56F. Before CIT(A), Assessee explained that despite repeated attempts on 25.01.2024, 26.03.2024 & 09.04.2024, uploading of Form 56F failed due to technical/server errors on the Department’s portal. Eventually, Form 56F was successfully uploaded on 17.09.2024, prior to commencement of appellate hearing. Assessee also pointed out that in earlier years, Form 56F was filed within time & deduction u/s 10AA was regularly allowed.