TMI Blog2012 (8) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... income got changed. It is not so here. Undisputedly, in the present case, on the change of the claim, neither the returned income, nor the assessed income of the assessee has undergone any change whatsoever Ld. CIT (A) has correctly held the claim of the assessee to be allowable, if found to be in accordance with law. Moreover, the assessee’s eligibility for the claim u/s 10A rather than u/s 10B of the Act nowhere stands disputed. It is only that the department contends that the claim u/s 10A did not exist in the original return and, therefore, it cannot be allowed. We, as per the foregoing discussion, do not subscribe to this view. - Decided in favour of assesse. - ITA No.313/Del/2012 - - - Dated:- 24-8-2012 - SHRI G.D. AGRAWAL AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany is a 100% exporting unit and is registered with the Software Technology Park of India. For Assessment Year 2007-08, the assessee filed the return of income on 21.09.07 declaring an income of ` 2,20,500/-. Along with the return, the assessee filed the audit report under Rule 16E in Form No.56G claiming deduction of ` 19,84,913/- u/s 10B. Subsequently, it learnt that as it was registered with the Software Technology Park of India and was a 100% EOU, it was entitled to the deduction u/s 10A and not u/s 10B. Therefore, on 10.11.09, it filed an audit report under Rule 16D in Form No.56F dated 04.11.2009 certifying deduction of ` 19,84,912/- u/s 10A. It stated that the claim u/s 10B was a mistake in law and in view of the assessee s eligibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the fact that the alternate claim was not made through a Revised Return of Income; that the ld. CIT (A) ought not to have allowed relief to the assessee on the basis that Form No.56F, for claiming deduction u/s 10A of the Act, was filed during the assessment proceedings, because the main issue was not whether Form No.56 was or was not filed along with the Return of Income, but whether in the original return any such claim of deduction u/s 10A existed or not; that the assessee was not eligible for the benefit of deduction u/s 10B of the Act; that the assessee also did not file any revised return of income for the purpose of revising the claim from that of deduction u/s 10B of the Act to that of deduction u/s 10A of the Act; that sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act; that in these facts, Goetze (India) (supra), is not applicable and was wrongly applied by the Assessing Officer; that in effect, no fresh claim has been made by the assessee; and that principally, the provisions of both sections 10B and 10A of the Act are similar. 9. We have heard the parties and have perused the material on record. The Assessing Officer, it is seen, rejected the claim of the assessee, holding that as per Goetze (India) (supra), since the assessee had merely made a revised claim after the time for filing a revised return had elapsed, the assessee was not eligible for deduction u/s 10A of the Act. The Ld. CIT (A), on the other hand, found in favour of the assessee and directed the Assessing Officer to cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee had claimed deduction u/s 80I of the Act during the assessment proceedings and had claimed exemption u/s 10B of the Act after the conversion of the assessee unit as a 100% EOU; that in such a situation, the matter had to be analysed in the light of both Sections 10B and 80I and their requirements. The department s appeal was dismissed as not giving rise to any substantial question of law. 13. In CIT vs. Jai Parabolic Springs Ltd. 306 ITR 42 (Del), it was held that the CIT (A) had the jurisdiction to entertain the additional claim not filed before the Assessing Officer. 14. In CIT vs. Lucknow Public Educational Society , 318 ITR 223 (All), the original return had been filed late, due to which, the revised return was treat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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