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2017 (4) TMI 1609 - AT - Income TaxWrong claim of deduction u/s.10A - AO found that the assessee was claiming deduction u/s.10B as against u/s.10A since assessment year 2004-05 and only in the impugned assessment year 2011-12, the assessee has claimed exemption u/s.10A - whether deduction u/s.10A or 10B can be allowed without filing the mandatory form 56F or 56G by the assessee alongwith return of income u/s.139(1) ? - HELD THAT:- The language of section 10A & 10B are para maeria and, therefore, the above quoted decision of Rajkot Tribunal Special Bench in the case of Saffire Garments [2012 (12) TMI 193 - ITAT RAJKOT] squarely applies to the facts of assessee’s case. It is not in dispute that the assessee since assessment year 2004-05 had been claiming deduction u./s. 10B of the Act. Further, the assessee is not a unit established under Special Economic Zone and, therefore, provisions of section 10A are not applicable. So far as deduction 10B is concerned, in view of above quoted decision of the Tribunal in the case of Saffire Garments(supra) the assessee is not entitled for deduction u/s.10B also as the mandatorily required audit report in Form 56G was not filed by the assessee alongwith the return of income u/s.139(1) of the Act. Therefore, we set aside the order of the CIT(A) and restore the order of the Assessing Officer and allow the ground of appeal of the revenue.
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