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PR. Commissioner of Income -Tax-Gandhinagar Versus Gandhinagar Telerads

2016 (2) TMI 434 - GUJARAT HIGH COURT

Valid compliance for claiming of deduction u/s.10A - Whether the report in Form No. 56F not filed with return and also not during the course of assessment proceedings can be said be valid compliance for claiming of deduction u/s.10A? - Held that:- Th .....

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ct. The Tribunal referred to the decisions of this Court, particularly in case of Zenith Processing Mills v. CIT reported in [1995 (9) TMI 37 - GUJARAT High Court ] to come to the conclusion that when the assessee had eventually filed such returns, t .....

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the procedural requirement of filing of audition report in the prescribed format was not done. Undisputedly facts are that audit report was furnished even along with the return of the income, but in form No.3CB and 3CD and not in the prescribed form .....

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Honourable Mr. Justice Akil Kureshi ) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal, raising the following question for our consideration : "Whether the report in Form No. 56F not filed with return and also n .....

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wever, before the Assessing Officer though the assessee had filed its audit return in form No.3CB and 3CD as required under section 44AB of the Act, but had not filed audit report in Form No.56F as required under section 10A read with Section 16D of .....

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section ( 5) of section 10A of the Act with subsection (4) of section 80HHC of the Act which also insists on the assessee furnishing the report of the accountant for claim of deduction under section 80HHC of the Act. The Tribunal referred to the deci .....

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compliance. In our opinion, the Tribunal committed no error. As noted, the Revenue does not have any grievance or objection regarding the validity of the claim of assessee, except that the procedural requirement of filing of audition report in the p .....

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