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2019 (5) TMI 1067

..... rection to the Respondents to accept the Petitioner’s return of income for AY (AY) 2017-18 manually - HELD THAT:- The issues arising from transiting to an online system have been dealt with earlier by the Courts. In each such instance, when faced with the situation of a software glitch that prevents an Assessee from either filing a return or claiming a benefit, the Courts have repeatedly had to permit the manual filing of return/claims and have directed the Respondents to act on such manual filing of returns. Once such instance is in Tara Exports vs. Union of India [2018 (9) TMI 1474 - MADRAS HIGH COURT] In the present case, since it is not in dispute that prior to AY 2018-2019 the computation of the Profits and Gains of the eligible .....

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..... g units set up both in the Domestic Tariff Area ( DTA ) as well as Special Economic Zone ( SEZ ). The Petitioner is also qualified as an entrepreneur as defined in Section 2(j) of the Special Economic Zones Act, 2005. The Petitioner has been allowed deduction under Section 10AA of the Income Tax Act, 1961 ( Act ) since Assessment Year (AY) 2014-15. 3. In its return for AY 2017-18, filed on 29th November 2017, the Petitioner reported an income as regards its SEZ Unit, under the head Profit and Gains of Business and Profession (PGBP) to the tune of ₹ 52,55,59,560/-. This SEZ Unit (otherwise referred to as the eligible unit ) is eligible to claim deduction under Section 10AA. Following the decision of the Supreme Court of India in CIT v. .....

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..... xes ( CBDT ) invoking its jurisdiction under Section 119(2) of the Act. The Petitioner pointed out that it is facing genuine hardship due to being unable to carry forward the losses of the ineligible unit. This was followed by reminders on 21st January, 13th February, and 25th March, 2019. Thereafter, the present petition was filed. 6. In response to the notice issued in the present petition on 9th April, 2019 the Respondents have filed a counter affidavit where it is not disputed that the amendment to Section 10AA, to overcome the decision of the Supreme Court in Yokogawa India Ltd. (supra) was with effect from 1st April, 2018. It is pointed out in para 3.8 of the counter affidavit that the CBDT under circular No.2/2018 dated 15th February .....

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..... t from 1st April, 2018 and will, accordingly, apply from assessment year 2018-19 and subsequent assessment years. 7. Once it is abundantly clear that the amendment in Section 10AA takes effect only from 1st April, 2018 and would apply only from AY 2018-19, it is clear that for all the AYs prior to 2018-2019, the law explained by the Supreme Court in Yokogawa India Ltd. (supra) would apply. This is not even disputed by the Revenue. 8. If the legal position is therefore clear then it becomes incumbent on the Respondents to correct the E-filing software to enable the implementation of the decision in CIT vs. Yokogawa India Ltd. (supra). In other words, it will not be open to the Respondents to contend that the E-filing software will determine .....

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