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2019 (7) TMI 1587 - AT - Income TaxDeduction u/s.10A - such claim was not made in the original return and the Form No.56F and its enclosures were not filed with original return of income - alternative claim - HELD THAT:- When the ITAT remitted the issues back to the file of the Assessing Officer applying the ratio of Goetze (India) Ltd., vs. CIT [2006 (3) TMI 75 - SUPREME COURT] to decide the assessee’s alternate claim, the Assessing Officer cannot reject such claim merely for the reason that such 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 accordance with the remaining conditions of provisions of law and after affording due opportunity to the assessee shall pass a speaking order for assessment years 2006-07 & 2010-11 respectively.
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