TMI Blog2021 (11) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... e order under appeal is made out. The questions of law are answered in favour of Revenue and against the Assessee. - ITA No. 25 of 2018 - - - Dated:- 6-9-2021 - Honourable Mr.Justice S.V.Bhatti And Honourable Mr.Justice Viju Abraham For the Appellant : Adv Sri.Christopher Abraham, Income Tax Dep For the Respondent : M/S.Cliniface Clinical Research (P) Ltd. JUDGMENT S.V.BHATTI, J. Heard the learned Standing Counsel Mr.Christopher Abraham for the appellant. No representation for the respondent. 2. The Principal Commissioner of Income Tax, Thiruvananthapuram aggrieved by the order dated 04.10.2017 in I.T.A No.334/Coch/2016 has filed the instant appeal before this Court. The subject matter of the appeal relates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals)'), changed the claim for deduction from Section 10B to Section 10A of the Act, this change of claim was accepted by the Appellate Authority and the CIT (Appeals) recorded the following findings: for the detailed reasons discussed in paras 3.1 to 3.4 of the order passed for the AY 2010-11, appeal filed for the year under consideration against the claim of deduction made u/s. 10B of the Act which in turn been rejected by the Assessing Officer is also dismissed since the Assessing Officer has rightly disallowed the deduction made u/s. 10B in accordance with the hon'ble Delhi High Court decision in the case of CIT vs. Regency Creations Ltd. However, considering the fact that the appellant is also entitled for deduction u/s.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10B of the Act based on the judgment of the Hon'ble Delhi High Court, cited supra. However, the first appellate authority has allow the alternative claim for deduction under section 10A of the Act based on the order of the coordinate Bench of the Tribunal in the case of CWP Taylor in ITA No.695/Coch/2008 (order dated 28.7.2009). The CIT(A) has also verified the facts relating to the compliance of all the conditions prescribed under section 10A of the Act (in para 3.6.8 for A.Y. 2010-11). Based on the verification of facts, the CIT(A) directed the Assessing Officer to allow deduction under section 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 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all not take advantage of ignorance of the assessee as to his rights and the officers are duty bound to grant deduction legally available to the assessee. The CIT(A) also relied the judgment of the Hon'ble Delhi High Court in the case of CIT vs. Technovate E Solution P Ltd reported in 354 ITR 110 wherein it was held that registration with Software Technology Parks of India is sufficient to allow deduction under section 10A of the Act. The copies of the certificate of registration issued by STPI and the certificate of the Chartered Accountant in form 56F are also enclosed in the paper book filed by the assessee for the respective assessment years. On examination of the certificates of registration under STPI and the certificate of the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... primarily appreciated by the Assessing Officer by references to the claim as made hence, it is for that purpose, the revised return is the method by referring to which the benefit under Section 10A could have been claimed by the Assesseee and considered by the Revenue. The CIT(Appeals) now directs consideration of Assessee's claim under Section 10A, leaving no option to the Assessing Officer, as if the finding recorded by the Assessing Officer on the availability of benefits under Section 10A was denied by the Assessing Officer and such finding was reversed by the Appellate Authority. Now the original authority is called upon to issue effect order. He places reliance on the judgment of Supreme Court reported in Goetze (India) Ltd V. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is to entertain for the first time a point of law provided the fact on the basis of which the issue of law can be raised before the Tribunal. The decision does not in any way relate to the power of the Assessing Officer to entertain a claim for deduction otherwise than by filing a revised return. In the circumstances of the case, we dismiss the civil appeal. However, we make it clear that the issue in this case is limited to the power of the assessing authority and does not impinge on the power of the Income-tax Appellate Tribunal under section 254 of the Income-tax Act, 1961. There shall be no order as to costs. 6. The circumstances surrounding the controversy are not in dispute, hence by keeping in view, what is stated above, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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