TMI Blog2014 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... the A.O. during the assessment – thus, the AO is directed to allow the deduction under section 10A after verifying the quantification of the amount and compliance with the provisions of Law and after giving a reasonable opportunity of being heard to the assessee as directed by the CIT(A) – Decided against Revenue. - ITA.No.1375/Hyd/2013 - - - Dated:- 19-2-2014 - Shri B. Ramakotaiah And Smt. Asha Vijayaraghavan,JJ. For the Petitioner : Mr. D.Sudhakar Rao CIT-DR For the Respondent : Mr. GVSS Murthy ORDER Per B. Ramakotaiah, A. M. This is Revenue appeal against the Order of the CIT(A)-VI, Hyderabad dated 15.07.2013 pertaining to A.Y. 2010-2011. The only grievance of Revenue in this appeal is with regard to CIT(A) allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . to examine the claim of the assessee. In doing so, learned CIT(A) relied on various principles and elaborately discussed the issues in his order. He finally concluded vide para 5.7 as under : "5.7 On analysing the conditions stipulated under sub- section (5) of section 10A of IT Act, it indicates that the assessee should be recognised by STPI and the Audit Report in 56F should be filed along with the return of income. In the case of the appellant, it is an undisputed fact that the unit is approved by the STPI. The second condition i.e. filing of form 56F as per Rule 16D, was not filed by the assessee along with the return of income, but filed during the course of the assessment proceedings. It is a fact that Form 56G as per the requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence at the appellate stage and remitted the matter back to the A.O for taking decision on assessee's claim of deduction u/s.10A, after affording reasonable opportunity of being heard to the appellant. For the year under reference, the appellant corrected the mistake much earlier and furnished the required Form 56F before the A.O at the stage of assessment itself, as such the appellant has more reasons to claim the deduction u/s.10A, being the 100% EOU approved by STPI. On the similar set of facts for claiming deduction u/s. 10B in the original return and claim for deduction u/s.10A made subsequently, either by revising the returns or made before the appellate authorities, various Tribunals have decided the issues in favour of the assesses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction u/s.10A, by affording reasonable opportunity of being heard to the appellant. This ground of appeal is treated as allowed for statistical purposes". 3.2. The Revenue is aggrieved and is in appeal on the above issues. 4. After considering the rival contentions and perusing the orders of the Coordinate Bench of the Tribunal in assessee's own case for the AY 2009-2010 in ITA.No.1343/Hyd/2012 dated 04.01.2013, we do not see any reason to differ from the findings/directions of the learned CIT(A). Obviously, assessee was not eligible for deduction under section 10B and therefore, made an alternate claim for deduction under section 10A for which it was eligible. Assessee also filed relevant auditor certificate and complied with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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