TMI Blog2013 (2) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by the department before the ITAT Nagpur Bench, Nagpur, against the order of leaned CIT(A)-I, Nagpur (Maharashtra) relating to the assessment year 2005-06 2008-09, which have been heard through E-Court, Mumbai. 2. In the aforesaid appeals the department raised objection in regard to granting relief under Section 10A of the Act. 3. Since common issues are involved in both the cases, therefore, for the sake of convenience, both these cases have been heard and disposed of by this consolidated order together. 4. Brief facts of the case are that the assessment was completed originally on 21-11-2007 under Section 143(3). Thereafter proceedings under Section 263 of the Act were initiated by the CIT-I, who after examining the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal passed in ITA No.176/Nag/2009, vide order dated 13-8-2009 in the case of Infospectrum Pvt. Ltd., where the similar facts were involved. Learned CIT(A) after considering the submissions and perusing the material on record, found that the assessee is eligible for deduction under Section 10A. Learned CIT(A) found that similar facts were involved in the case of Infospectrum Pvt. Ltd.(supra), where the Tribunal has directed to allow deduction under Section 10A. Learned CIT(A) has observed that the main contention of the AO while rejecting the claim of the assessee was made under Section 10B and not under Section 10A. The learned CIT(A) observed that this is a technical mistake and all other contentions were satisfying for claim of deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction under Section 10B instead of under Section 10A. The provisions of Sections 10A and 10B are similar. The formats of Form No.56F 56G are same, therefore, this was a technical defect, if any and only on account of technicality and venial defect, the benefit allowable to the assessee should not have disallowed by the AO. This view of ours find further support from the decision of the Hon ble Supreme Court in the case of Hindustan Steel, reported in 135 Taxman 461. 9. In view of these facts and circumstances of the case and in view of the fact that on similar issue the Tribunal allowed the issue in favour of the assessee which has been followed by the learned CIT(A), we confirm the order of the learned CIT(A) in the appeals of both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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