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TMI Blog2015 (5) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... which was earlier claimed under a bonafide belief u/s 10B of the Act. We, therefore, do not see any valid ground to interfere with the findings of the ld. CIT(A) - Decided in favour of assesse. - ITA No. 3028/Del/2013, ITA No. 3029/Del/2013, ITA No. 3030/Del/2013 - - - Dated:- 21-5-2015 - Sh. N. K. Saini and Sh. A. T. Varkey, JJ. For the Appellant: Sh. Kapil Goel, Adv. For the Respondent : Sh. T. Vasantan, Sr. DR ORDER PER N.K. SAINI, A.M. These three appeals by the department are directed against the separate orders each dated 18.02.2013 of CIT-XXVIII, New Delhi. Common issues are involved in these appeals which were heard together, so these are being disposed of by this consolidated order for the sake of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O was denied the claim of the assessee for deduction u/s 10B of the Income Tax Act, 1961 (hereinafter referred to as the Act) by observing that the assessee had not received any certificate giving approval by the board as 100% export oriented undertaking. 4. Being aggrieved the assessee carried the matter to the ld. CIT(A) who allowed the claim of the assessee by observing in paras 4.2 to 4.3 of the impugned order which read as under: 4.2 I have considered the facts of the case, the legal position of the case laws relied upon by the appellant. The case law relied upon by the assessing officer has also been considered. The issue was remanded to the assessing officer for considering the appellant's contentions. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the claim, if found in accordance with law, for deduction of ₹ 19,84,913/ - u/s 10A of the Act. Para 10. The issue before us is as to whether the aforesaid action of the Ld. CIT (A) is justified. Now, it is seen that the assessee, on being pointed out by the Assessing Officer that deduction u/s 10B was not available to it, changed its claim to one u/s 10A of the Act, by way of filing a report in Form No.56F before the Assessing Officer. Goetze (India) (supra), to our mind, is not attracted to the facts of the present case, since therein, the claim made subsequently was an altogether fresh claim, whereby the returned income got changed. It is not so here. Undisputedly, in the present case, on the change of the claim, neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Officer as a nonest, it was held that a claim to which the assessee is legally entitled cannot be denied by the Assessing Officer on technical grounds, even if such a claim has not been made by the assessee. Para 15. In RACHHPAL SINGH VS. INCOME-TAX OFFICER 276 ITR (AT) 163 (Asr.), the assessee withdrew its claim before the Assessing Officer considering that it was not entitled to such claim. Subsequently, the assessee made that very claim before the appellate authority, which was accepted. Para 16. In DEEPAK NITRITE LTD. VS. CIT , 307 ITR 289 (Guj), in the original return deduction was claimed u/s 32A of the Act, whereas in the belated revised return, such claim was rectified and made u/s 32AB, which claim was ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition of the many cases referred to by the appellant, I am of the considered opinion that the appellant is eligible for claim u/s 10A. The ground raised in appeal on the issue stands allowed. 5. Now the department is in appeal. The ld. DR strongly supported the order of the AO and submitted that since the assessee did not furnish the relevant documents with in specified time, in support of its claim for deduction u/s 10A of the Act. Therefore, the AO rightly denied the claim of the assessee and the ld. CIT(A) was not justified in allowing the claim. 6. In his rival submissions the ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that the present case is squarely covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m made be examined under section 10A of the Act, if the same is allowable, provided conditions of section 10A of the Act are satisfied. 7.3 In the case of CIT Vs Regency Creation in ITA No. 69/2008 vide order dated 30.11.2012, it has been held as under: The applicant had claimed the benefit of section 10B of the Income Tax Act, 1961 ( act for short). Before the A.O, it had relied upon the certificate and other supporting materials issued by the STP in respect of the approval under section 10A and claimed that as long as these conditions were satisfied, the statutory mandate of section 10B too was also automatically satisfied. In the judgment of this Court, the assessee s claim for grant of benefit under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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