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TMI Blog2019 (7) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... claim was not made in the original return and the required Form No.56F was not filed along with original return, because the entertaining of the alternate claim was in accordance with the decision of Appellate Tribunal. Claim made subsequently u/s.10A along with Form No.56F has to be treated as if they were made along with the original return subject to fulfillment of other conditions laid u/s.10A We deem it fit to remit the claim of deduction u/s.10A to the Assessing Officer for a fresh examination. The Assessing Officer shall treat that the assessee s claim of deduction U/s.10A was made in the original return and the Form No.56F already filed are valid forms and then examine whether the assessee s claim of deduction U/s.10A are in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of section 10A of the Act, if the assessee is found to be eligible for such claim U/s.10A. In the consequential order passed U/s.143(3) r.w.s. 147 r.w.s 254, the Assessing Officer rejected the assessee's claim U/s.10A for the reason, that the assessee claimed the deduction U/s.10B in its return and not U/s.10A. On appeal, the CIT(A) upheld such disallowance, in disobedience of direction of this Tribunal admitting the alternate claim of the appellate in ITA No.711/Chny/2016, although the assessee filed Form 56F along with the return. For the assessment year 201011, the assessee claimed deduction U/s.10B which was denied. Aggrieved against that order, the assessee filed appeal before this Tribunal in ITA No.678/Mds/2015 and thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. Therefore, the claim made subsequently U/s.10A along with Form No.56F has to be treated as if they were made along with the original return subject to fulfillment of other conditions laid U/s.10A of the Act. In view of the facts and circumstances, we deem it fit to remit the claim of deduction U/s.10A to the Assessing Officer for a fresh examination. The Assessing Officer shall treat that the assessee's claim of deduction U/s.10A was made in the original return and the Form No.56F already filed are valid forms and then examine whether the assessee's claim of deduction U/s.10A are in accordance with the remaining conditions of provisions of law and after affording due opportunity to the assessee shall pass a speaking order for assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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