AdvertisementBuilt Up Vs ADIT (ITAT Pune) The assessee, a partnership firm engaged in the business of builders and developers, filed an appeal against the order of the Addl./JCIT(A), Jodhpur, dated 29.09.2025 for Assessment Year 2018-19. The Tribunal first condoned a delay of 76 days in filing the appeal after being satisfied that sufficient cause had been shown. The dispute related to the disallowance of the assessee’s claim of deduction of Rs. 51,15,435 under Section 80IB(10) of the Income-tax Act on the ground that the audit report in Form No. 10CCB had not been filed within the prescribed time...