9911796707
TMI Blog2015 (11) TMI 1755X X X X Extracts X X X X X X X X Extracts X X X X ..... which read as under: For AY 2008-09: 1. The order of the learned Commissioner of Income tax, Trivandrum is so far as on the points mentioned below are concerned is opposed to law on the facts and circumstances of the case. 2. The learned Commissioner of Income tax (Appeals) ought to have noted that section 10A(5) of the Income tax Act stipulates that the deduction u/s 10 A shall not be admissible unless the assessee furnishes Form No.56F along with the return of income and the report of an accountant as specified. No such claim was made by the assessee in the return of income filed and this was not raised as an additional ground/claim but as an alternative claim before the appellate authority, where a claim for deduction u/s 10B was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Goetz(India) Ltd (284 ITR 323) where it is held that an additional claim for deduction not made in the return of income cannot be entertained otherwise than by filing a valid revised return. 4. for these and other grounds that may be advanced at the time of hearing the order of the learned Commissioner of appeals, Trivandrum on the above points may be set aside and that of the Assessing Officer restored. 4 Briefly facts of the case are as follows: The assessee is a company. It is engaged in development and sale of computer software. For the assessment year 2008-09, the return of income was filed on 30.9.2008 declaring income of Rs. 2,170/- after claiming deduction u/s 10B of the I T Act amounting to Rs. 94,20,266/-. The assessment h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the alternative plea of the assessee; namely whether the assessee is entitled to the benefit of deduction u/s 10A of the Act and decided the issue in favour of the assessee. While deciding the alternative plea of the assessee, the CIT(A) also called for the remand report of the AO. 6 The revenue, being aggrieved by the CIT(A)'s direction to AO to allow deduction u/s 10A of the Act is in appeal before us for both the assessment years i.e 2008-09 & 2010-11. The ld DR submitted that the CIT(A) ought to have independently examined whether the assessee has satisfied the eligibility criteria for claiming the deduction u/s 10A of the Act. It was submitted that the first appellate authority has not considered the same while allowing the alterna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on the verification of facts, the CIT(A) directed the AO to allow deduction u/s 10A of the Act. The following judgment of the Hon'ble Delhi High Court and orders of the ITAT have held that when deduction u/s 10B is denied, it is the duty of the revenue to examine whether the alternative claim of deduction u/s 10A can be granted on facts and circumstances of the case: i) Fast Booking (I) Pvt Ltd vs DCIT in ITA 334/2015 ( Judgment dated 2.9.2015)(Delhi High Court judgment ) ii) M/s Device Driven (India) P Ltd (ITA No. 282/Coch/2013 (order dt 29.11.2013) iii) Cronos Consulting India P Ltd vs ACIT (ITA No. 105/Coch/2014 (order dt 6.6.2014) 9 Further, we notice that the AO, in the remand report has not stated that the assessee has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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