TMI Blog2014 (8) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014 - - - Dated:- 28-8-2014 - S/SHRI N.R.S. GANESAN, JM CHANDRA POOJARI, AM Assessee By Shri Pankajakshan C Govind Revenue By Smt Latha V Lumar, Jr DR ORDER PER CHANDRA POOJARI, AM: These two appeals by two different assessees are directed against different orders of the CIT and both relate to AY 2010-11. Since the issues involved in both these appeals are common; therefore, for the sake of convenience, we heard together and decide to dispose off these appeals by this common order. 2 For the sake of convenience, we consider the facts narrated in ITA No.97/Coch/2014. In this appeal, the assessee claimed deduction u/s 10B of the I T Act instead of sec. 10A of the Act. The AO without considering the facts grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT should have issued directions to admit alternate claim for deduction u/s 10A to which the assessee is legally entitled without any doubt. Hence, it was submitted that refusal to admit such claim is against the circular of the CBDT no.14(DL-35) dt 11.4.1955 where in it was clarified that officer of the department shall not take advantage of the ignorance of the assesses as to his rights. The ld AR placed reliance on the decision of Hon ble Punjab and Haryana High Court in the case of CIT vs Excel Softech Ltd reported in 219 CTR 405 which had allowed deduction u/s 10B on the basis of registration with STPI. It was contended that the decision of the Delhi High Court in the case of Regency Creations Ltd is not therefore, mandatorily bin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain thing in a certain way, the thing must be done in that way or not at all, and other methods of performance are necessarily forbidden . . . . (See Nazir Ahmed v. King Emperor [1936] I. L. R. 17 Lah 629). In the present case, there is no notification or official document suggesting that either the Inter Ministerial Committee, or any other officer or agency was nominated to perform the duties of the Board (constituted under section 14 of the Industries (Development and Regulation) Act, 1951, for purposes of approvals under section 10B. Though the considerations which apply for granting approval under sections 10A and 10B may to an extent, overlap, yet the deliberate segregation of these two benefits by the statute reflects Parliamentar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciding the appeal. The Tribunal vide order dated 3rd Aug 2012 in the above case has held as under: 5. We have heard rival contentions and perused the material on record. Admittedly, the assessee has not been approved as 100% EOU as per Explanation-2,clause (iv) of section 10B of the Act. Sections 10A and 10B stand on different footing while section 10B speaks of approval as 100% EOU by the appointed Board, no such requirement is there so far as 10A is concerned. In a case of similar nature, the ITAT, Hyderabad Bench in ITA No.577/Hyd/10 in case VNS Macro Technologies Pvt. Ltd., Hyderabad while holding that the assessee is not entitled to avail exemption u/s 10B,however directed the AO to examine the issue of allowance of deduction u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and also to give a specific finding whether the assessee is entitled to deduction u/s 10A of the Act or not. The assessee may file any evidence in support of its claim for deduction before the assessing officer. We make it clear that our observations herein above shall not have any bearing on the decision of the assessing officer with regard to the merits of the claim of the assessee for deduction u/s 10A of the Act. We direct accordingly. Following theaforesaid order, we restore the matter to the file of the AO directing him to examine as to whether the assessee is entitled to deduction u/s 10A or not. It is open to the assessee to file evidence in support of deduction u/s 10A. If the AO ultimately comes to a conclusi9on that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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