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TMI Blog2014 (8) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... 10B on the basis of the provisions which pertains to section 10A - Revenue has not raised the contention that assessee has not satisfied the conditions that are required for claiming deduction u/s 10A of the Act nor has the Revenue controverted the findings of the CIT(A) that assessee is entitled to the benefit of deduction u/s 10A of the Act - CIT(A) was justified in granting deduction u/s 10A – Decided against Revenue. - ITA No. 1135/Del/2011 - - - Dated:- 25-7-2014 - Sh. George George K., JM And Sh. B. C. Meena, AM,JJ. For the Petitioner : Sh. C. S. Aggarwal, Adv. R. P. Mall, Adv. For the Respondent : Sh. S. N. Bhatia, DR ORDER Per George George K., JM: This appeal at the instance of department is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternative claim of the assessee that it is entitled to the claim of deduction u/s 10A of the Act. The relevant finding of the CIT(A) reads as follows:- 3.3 I have considered the written submission on behalf of the appellant, the findings of the Assessing Officer in the assessment order as well as in the remand report. I have also gone through the material available on record. I find that the case of the assessee is that in the present year, the assessee is eligible for deduction u/s 10A and not u/s 10B and by mistake, the assessee claimed deduction u/s 10B but instead of that, the assessee should be allowed u/s 10A of the Act. It was also submitted that the amount of deduction to be allowable to the assessee will remain the same even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra). It is not the case of the Assessing Officer that the conditions for becoming eligible for deduction u/s 10A of the Act have not been fulfilled by the assessee. In the instant case, as the assessee satisfies all the conditions of allowing the exemption under section 10A, the same is to be allowed to the assessee irrespective of the fact the assessee claimed deduction u/s 10B instead of under section 10A of the Act. 3.4 It is also observed that the assessee in the earlier years claimed the deduction under section 10B of the Act which has been accepted by the department. In assessment year(s) 2005-06 and 2006-07, the assessment has been completed under section 143(3) of the Act on 19.12.2007 and 23.12.2008 respectively wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see n its return of income. Therefore, the assessee could have claimed deduction only by filing a revised return. Prima facie, the ratio of the decision of the Hon ble Supreme Court in the case of Goetze (India) Ltd. (supra) is squarely applicable to the facts of the case because as per the law, the onus lies on the assessee to make right claim and such claim must be made within the framework of provisions of Act. As far as the decision of the Hon ble Apex Court in the case of Goetze (India) Ltd. (supra) is concerned, there is no dispute that the same is binding on everybody concerned. In the said decision, the Hon ble Apex Court has also ruled that Appellate Tribunal my adjudicate the issue if a claim is made by any party subject to satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03, and till the current assessment year, no disallowance was made by the revenue. Further even in the scrutiny assessment for the A.Y 2005-06 and 2006-07 claim of deduction made under section 10B of the Act was accepted. The deduction u/s 10A of the Act was also allowed in the subsequent assessment year 2008-09 u/s 10A of the Act by the Assessing Officer. A copy of the order of assessment is placed at page 196-198 of Paper Book filed by the assessee. 7.2 The disputed issue according to us is no more res-integra and is covered by the judgment of the High Court of Delhi in the case of CIT Vs Valiant Communications Ltd. (ITA No. 438/2012, 439/2012, 440/2012 441/2012 dated 4.1.2013). In that case, when the Tribunal had allowed the claim u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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