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TMI Blog2014 (5) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... s the duty of the AO to guide the assessee with regard to eligibility to claim deduction - Revenue admitted that the assessee fulfilled all the other conditions necessary for the purpose of claiming deduction u/s 10A though he has not specifically mentioned the provisions before the AO - at least before the CIT(A) all the facts are on record and they have been taken into consideration – the order of the CIT(A) is upheld – Decided against Revenue. - ITA No. 1871/Mum/2011 - - - Dated:- 8-5-2014 - Shri D. Manmohan And Shri Sanjay Arora,JJ. For the Appellant : Ms. Abha Kala Chanda For the Respondent : None ORDER Per D. Manmohan, V.P. This appeal is filed at the instance of the Revenue and it pertains to A.Y. 2007-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form No. 56G to be eligible to claim the deduction. Neither the certificate nor any other evidence was submitted to establish the claim and hence the claim of deduction was rejected. 5. Aggrieved, it was contended before the learned CIT(A) that the disallowance made by the AO is contrary to the law. It was also contended before the CIT(A) that the assessee is entitled to claim exemption under section 10A of the Act and all the requisite conditions, to be eligible to claim such exemption, were fulfilled and available before the AO and hence deduction under section 10A ought to have been granted. 6. Having regard to the circumstances of the case the learned CIT(A) called for a remand report. Upon obtaining the remand report he noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y High Court has approved the scheme of amalgamation of M/s. Iridium Technologies (I) P. Ltd. and M/s. Geosoft Technologies (Trivandrum) Ltd. with the assessee company with effect from 01.04.2006. The assessee has also submitted copies of permission/approval letters dated 17.06.1998 and 30.03.2000 issued to the aforesaid amalgamating companies by the Software Technology Parks of India, Thiruvananthapuram. Certificate in From 56F has also been submitted. Had the claim of deduction been made under the eligible section and had the supporting documents been submitted during the course of assessment proceedings the claim might have been allowed. The learned CIT(A) observed that section 80A(5) is applicable only when the assessee fails to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required for the grant of deduction or served with a show cause asking explanation as to why the said deduction should not be denied as no audit report was filed. Besides it has to be kept in view that the Hon'ble High Court of Delhi in CIT vs. Axis Computers (India) P. Ltd. (2009) 178 Taxman 143 (Delhi) has stated that provisions of sub section (5) of Sec. 10A are directions and not mandatory. The Audit Report was not required to be filed with the Return of Income but could have been asked for at a later date. The AO, I find has made no enquiries regarding the audit report. It is also that the appellant s statement that it had filed an electronic return of income is true. Therefore its claim that a mistake had been made inadvertently w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the appellant was entitled to its. In view of this the Assessing Officer is directed to allow the same benefit under section 10A of Income Tax Act to the appellant. This ground of the appeal is allowed. 8. Aggrieved, Revenue is in appeal before us. The learned Sr. D.R. admitted that the assessee fulfilled all the other conditions necessary for the purpose of claiming deduction under section 10A though he has not specifically mentioned the provisions before the AO. It is not in dispute that at least before the CIT(A) all the facts are on record and they have been taken into consideration. It is not the case of the Revenue that the learned CIT(A) has wrongly admitted any additional evidence in contravention to Rule 46A of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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