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2018 (3) TMI 1984 - ITAT PUNEDeduction u/s 80IA(4) - claim made u/s 153A when there was no such claim made in the original return of income of the assessee for the year under consideration - no audit report in form 10CCB as mandated under section 80IA(7) was filed with the original return - whether the assessee was developing infrastructure facility enabling it to claim the aforesaid deduction under section 80IA(4)? - AO denied the assessee aforesaid deduction under section 80IA(4) of the Act on the ground that the work was awarded by the Government of Maharashtra, so the assessee was a contractor and not entitled to the said claim - HELD THAT:- The assessee claims that it was engaged in executing Infra projects, hence was entitled to claim the aforesaid deduction under section 80IA(4) of the Act. The CIT(A) has elaborately discussed the issue and allowed the claim of deduction under section 80IA(4) of the Act holding the assessee to be eligible to claim the aforesaid deduction. The Revenue has not been able to controvert the findings of CIT(A) in this regard. Tribunal in ACIT Vs. Mahalaxmi Infraprojects Ltd. [2018 (1) TMI 1103 - ITAT PUNE] had allowed the aforesaid claim of deduction under section 80IA(4) of the Act in the case of assessee engaged in executing infrastructure projects. Following the same line of reasoning, we hold the assessee to be eligible to claim the aforesaid deduction under section 80IA(4) of the Act. Claiming the deduction u/s 80IA(4) on the additional income offered by the assessee on account of wages - Applying the ratio laid down in CIT Vs. (1) Continental Warehousing Corporation (Nhava Sheva) Ltd. and All Cargo Global Logistics Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] and the ratio laid down in Shri Gajendra D. Pawar [2017 (10) TMI 1299 - ITAT PUNE] we hold that the assessee is not entitled to the claim of deduction under section 80IA(4) of the Act both on original income and on additional income offered, even if the assessee in principle is entitled to claim the aforesaid deduction. We hold that in the years, where the assessment had not been abated, the assessee could not make any fresh claim of deduction under section 80IA(4) of the Act, even if in principle the assessee was entitled to claim the said deduction. We further hold that even on additional income so offered, the assessee cannot make claim of deduction under section 80IA(4) of the Act in the non-abated assessments relating to assessment years 2006-07 to 2009-10. Hence, the additional income offered for the years is to be assessed in the hands of assessee, in addition to the original income offered in the original return of income filed by the assessee. Assessment years 2010-11 to 2012-13 - Assessee is entitled to claim the deduction under section 80IA(4) of the Act on additional income offered in the abated assessment proceedings i.e. assessment years 2010-11 to 2012-13. Accordingly, the grounds of appeal raised by Revenue in assessment years 2006-07 to 2009-10 are allowed and the grounds of appeal raised by Revenue relating to assessment years 2010-11 to 2012-13 are dismissed.
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