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2014 (5) TMI 317 - ITAT DELHIDisallowance of deduction u/s 80IB of the Act – Mandatory audit report not furnished in prescribed proforma – Held that:- The assessee had filed the old Form 10CCB while claiming deduction u/s 80IB, instead of the revised format of Form 10CCB for the AY - the AO reopened the assessment, the assessee filed the revised new Form 10CCB during the re-assessment proceeding, thereby, the assessee has corrected the mistake which happened while filing the return and has admitted that the claim for deduction in the old format was an inadvertent mistake - The CIT(A) have compared the old and the revised Format 10CCB filed by the assessee and since he could not find any fault on the part of the assessee which could have resulted in escapement of income or there was any omissions in the old format which could have made an adverse impact on the claim u/s 80IB, the ld CIT(A) rightly allowed the appeal of the assessee – there is no legal infirmity in the decision of the CIT(A) – Decided against Revenue.
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