TMI Blog2015 (11) TMI 1755X X X X Extracts X X X X X X X X Extracts X X X X ..... ights and the officers are duty bound to grant deduction legally available to the assessee. See Judgment of the Hon’ble Delhi High Court in the case of CIT vs Technovate E Solution P Ltd reported [2013 (3) TMI 372 - DELHI HIGH COURT] wherein it was held that registration with Software Technology Parks of India is sufficient to allow deduction u/s 10A - copies of the certificate of registration issued by STPI and the certificate of the Chartered Accountant in form 56F are also enclosed in the paper book filed by the assessee for the respective assessment years. On examination of the certificates of registration under STPI and the certificate of the Chartered Accountant in form 56F, we are of the view that the CIT(A) is justified in allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner of Income tax (Appeals) ought to have followed the decision of the Hon'ble Supreme Court of India in the case of Goetz (India Ltd (284 ITR 323) where it is held that an additional claim for deduction not made in the return of income cannot be entertained otherwise than by filing a revised return. 4. For these and other grounds that may be advanced at the time of hearing the order of the learned Commissioner of appeals, Trivandrum on the above points may be set aside and that of the Assessing Officer restored.. For AY 2010-11 1. The order of the learned Commissioner of Income tax, Trivandrum is so far as on the points mentioned below are concerned is opposed to law on the facts and circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e u/s 148 of the Act for the reason that the assessee was not eligible for deduction u/s 10B of the Act. The reassessment was completed on 28.2.2014 rejecting the claim of deduction made u/s 10B of the Act relying on the judgment of the Hon ble Delhi High Court in the case of CIT vs Regency Creations Ltd reported in 255 CTR 63. The reasoning of the AO to deny the deduction of sec. 10B was that the export orient unit of the assessee has obtained only approval from the Director of Software Technology Park of India which is not a valid approval for the purpose claiming deduction u/s 10B of the Act. According to the AO, for the purpose of claiming deduction u/s 10B of the Act, the Export oriented unit is to be approved by the Central Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. 7 The ld AR on the other hand submitted that the CIT(A) has examined the copies of certificate of registration issued by Software Technology Parks of India (STPI) and the certificate of the Chartered Accountant in Form 56F, which are placed on record. Further it was submitted by the ld AR that in the remand report of the AO nothing adverse has been stated as regards the satisfaction of the conditions precedent for claiming the deduction u/s 10A of the Act. 8 We have heard the rival submissions and perused the material on record. In the return of income, the assessee had claimed deduction u/s 10B of the Act. The claim of deduction u/s 10B of the Act was withdrawn in the assessment order passed for both the assessment years by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the conditions precedent to claim deduction u/s 10A of the Act. The AO has only raised a technical objection namely, the assessee is not entitled deduction u/s 10A of the Act , since, the claim was not made in the return of income filed. However, we notice that the claim of deduction u/s 10B of the Act was made in the return of income and the revenue was granting the deduction u/s 10B of the Act in the previous assessment years. Only when the judgment of the Hon ble Delhi High Court in the case of Regency Creations Ltd, cited supra, was pronounced, the claim of deduction u/s 10B was denied in the assessment concluded. When the claim of deduction u/s 10B was denied, the AO ought to have examined whether the assessee is eligible for deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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