TMI Blog2011 (8) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has done his job scrupulously in this case. However, the local authority has neither objected to the said application of the assessee and the Architect by raising any objections nor accepted by issue of said completion certificate till 10.10.2008. Therefore, the delay in grant of the said certificate is certainly not attributable to the assessee. Therefore, in our opinion, the assessee is not defaulter on this account and thus, the AO has erred in denying the deduction u/s 80IA(10)- Decided in favour of assessee. - ITA Nos. 945 to 950/PN/2010) - - - Dated:- 30-8-2011 - Shri I.C.Sudhir And Shri D.Karunakara Rao, For the Appllant : Shri Nikhil Pathak, AR For the Respondent : Ann Kapthuama Sr AR ORDER Per I.C.Sudhir, AM.: These are six appeals by the assessee directed against the common order of the Commissioner of Income tax (Appeals), Aurangabad dt. 13-5-2010 for the assessment years 2002-03 to 2007-08. The grounds in all these six appeals are identical and relates to the denial of deduction u/s 80IB(10) of the Income tax Act, 1961 (the Act) for non compliance in matters of filing of the completion certificate in time. Before us, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cupancy certificate has been issued by the local authority i.e. AMC only on 10-10-2008. Thus, the learned CIT(A) has rightly upheld the disallowance of the claimed deduction u/s 80IB(10) of the Act on the basis that the project was not completed by 31-3-2008. The provisions of sec. 80IB(10)(a)(ii) of the act also require that the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority. 7. We have considered the above view points of the parties in disputed. We find that it is a fact that the assessee through its architect had filed application with the AMC for issuance of occupancy certificate on 25-3-2008. Requisite fee was also paid the assessee in this regard. AMC did not raise any objection to the said completion certificate of the Architect. The occupancy certificate dt.10-10-2008 has been issued by the AMC only on the basis of the said application dt.25-3-2008. It is also an undisputed fact that issuance of occupancy certificate is the prerogative of the local authority i.e. AMC and in this regard, the assessee has no control and it is be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put constraint upon PMC, we after detailed deliberation in precedign paragraphs have come to a conclusion that in case of small objections of PMC raised after expiry of deeming period of 21 days under Rule 7.7 of DC Rules under PMC, the date when the applicant acquired deeming sanction will be treated as the date of Completion (occupancy) Certificate to meet out the requirement of Explanation (ii) to Section 80IB (10)(a) of the Act. We have already discussed hereinabove what would be the small objections. In brief those objections which do not affect the main project and are generally temporary constructions. 20. We thus while setting aside orders of the authorities below direct the A.O to allow the claimed deduction u/s. 80IB(10) of the I.T. Act 1961 in the assessment years under consideration treating the required date of completion of construction of the housing project as the date when above discussed deeming provision period of 21 days expired i.e. 20.11.20. B. Extract from the decision of the Tribunal in the case of Sanghvi Doshi Enterprise vide ITA NO. 259 TO 263/Mds/2010 24. Next objection of the Assessing Officer is that the project had to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso. However, the fact remains that the project was completed much before the due date, may be with certain defects. Also, it has to be noted that the CMDA certificate is dated 13.6.2008, i.e. only two months and thirteen days beyond the due date. It is inconceivable that the type of defects which were pointed out by the CMDA could have been rectified in such a short period. Be that as it may, the Hon'ble High Court also ratified the deviations and directed the CMDA to consider the explanation of the assessee. All these facts go to point that the project was indeed completed before the 31.3.2008. Thus, this ground also has no force to deny the assessee the impugned deduction. C Extract from the decision of the Tribunal in the case of M/s. D.K.Construction vide ITA 243/Ind/2010 7. We have considered the rival contentions, carefully gone through the orders of the authorities below and relevant material placed on record towards which our attention was invited during the course of hearing by the ld. Authorized Representative and the ld. Senior D.R. Provisions of Section 80IB allows claim for deduction in respect of housing project, which has been approved prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the date of completion shall be taken the date on which certificate is physically issued by the Local Authorities. 9. From the above, one this is clear that the date that appear on the Architect's Completion certificate filed before the local authority is a relevant one. In the instant case, the said date is 25-3-2008 and the assessee filed requisite form before the local authorities intimating the completion of the project. The said certificate/ intimation was accepted by the local authority without any amendments or objections. Local authority has not raised any queries on the quality construction of the building or the completion of the same as per the plans approved by such authority. In such circumstances, in our opinion, the delay in obtaining the completion certificate on 10-10-2008 is certainly not attributable to the assessee and obtaining the said certificate before 31.3.2008 is beyond the control of the assessee. Assessee's job includes the completion of the building in accordance with the approved plans and intimation of the same to the local authority by way of filing the requisite Forms together with the Completion certificate given by the Archi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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