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2022 (4) TMI 1406 - AT - Income TaxDisallowance of deduction claimed u/s 10AA - CIT(A) has confirmed the addition observing that since the Form No. 56F was to be filed electronically along with return of income which the appellant had failed, therefore the AO was right in disallowing the claim of appellant - HELD THAT:- The order indicates that the assessee had filed copy of Form No. 56F vide letter dated 14.03.2016 to claim deduction u/s 10A during the assessment proceedings and on 22.03.2016 the assessment order was passed. The Bench is of considered opinion that the Proviso to Sub Rule 2 of Rule 12 of the Income Tax Rules, 1962 has made furnishing of report electronically mandatory and as per the Rule 12 cited before the Bench, which is available on page no. 2 to 11 of the paper book, as with regard to Section 10A this mandatory requirement is effective retrospectively from 01.04.2014 so in the present assessment year of 2013-14, it was not actually applicable. Then furnishing the report by electronic means is merely one of the modes and nothing is cited on behalf of revenue to show that the noncompliance would result into non-consideration of the report submitted in physical form. The judgment which ld. Counsel for assessee has cited firmly lay down that the requirements under various provisions of the Act requiring assessee to file any report, are generally directory in nature and the compliance is expected from the assessee any time before the framing of assessment. Particular reference can be made to the judgment of Commissioner of Income Tax vs Web Commerce (India) Pvt. Ltd. [2008 (12) TMI 13 - HIGH DELHI COURT]. CIT(A) had fallen in error in confirming the addition, for mere reason that although hard copy was filed before the assessment was completed, the same was not filed electronically along with return of income. Decided in favour of assessee.
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