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2021 (7) TMI 153 - ITAT MUMBAIDeduction u/s 80JJA - whether the assessee satisfied the requisite conditions for claim of deduction u/s 80JJAA, had most arbitrarily allowed the same? - assessee had neither raised the claim for deduction u/s 80JJAA in its original return of income nor by way of filing of a revised return, the A.O, therefore, had declined to take cognizance of the same as was raised on the basis of a letter dated 04.03.2014 that was filed by the assessee along with the ‘audit report’ of a Chartered accountant in ‘Form No. 10DA’ - HELD THAT:- As is discernible from the assessment order A.O despite declining to admit the assessee’s claim for deduction u/s 80JJAA of the Act, had however, also dealt with the same on merits, and had concluded that qua the infirmities in the aforementioned claim the assessee was even otherwise not eligible for the same - in the course of the proceedings before the CIT(A), we find, that the assessee had point wise rebutted the observations of the A.O, and considering the same the CIT(A) had held the assessee to be eligible for claim of deduction u/s 80JJAA. We are unable to persuade ourselves to subscribe to the claim of the ld. D.R that the CIT(A) ought to have restored the matter to the file of the A.O for verifying the assessee’s entitlement for claim of deduction u/s 80JJAA of the Act. Our aforesaid view is fortified by case of International Tractors ltd. [2021 (4) TMI 1033 - DELHI HIGH COURT] wherein involving identical facts the Hon’ble High Court had set-aside the order of the Tribunal that had restored the issue as regards the assessee’s entitlement for deduction u/s 80JJAA to the file of the A.O. CIT(A) had allowed a legitimate claim of the assessee, therefore, there was no justification on the part of the Tribunal to have restored the matter to the file of the A.O for fresh adjudication. We also find that the A.O in the assessee’s own case for A.Y. 2012-13 to A.Y. 2015-16 had held the assessee to be eligible for claim of deduction u/s 80JJAA of the Act. We are of the considered view that as the assessee’s claim for deduction u/s 80JJAA is duly substantiated by the ‘audit report’ filed by a Chartered accountant in ‘Form No.10DA’ along with the ‘notes’ appended thereto, there would thus be no justification in restoring the matter to the file of the A.O, which in our considered view would be an idle formality, neither in the interest of the revenue nor that of the assessee. We may herein observe that neither any infirmity as regards the assessee’s entitlement for claim of deduction u/s 80JJAA is discernible from the records nor anything has been placed before us by the ld. D.R to negate the view taken by the CIT(A) that the assessee was eligible for deduction under the aforesaid statutory provision. In our considered view had rightly allowed the assessee’s claim for deduction u/s 80JJAA. - Decided in favour of revenue.
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