TMI Blog2019 (7) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... ining of the alternate claim was in accordance with the decision of Appellate Tribunal. Claim made subsequently u/s.10A along with Form No.56F has to be treated as if they were made along with the original return subject to fulfillment of other conditions laid u/s.10A We deem it fit to remit the claim of deduction u/s.10A to the Assessing Officer for a fresh examination. The Assessing Officer shall treat that the assessee s claim of deduction U/s.10A was made in the original return and the Form No.56F already filed are valid forms and then examine whether the assessee s claim of deduction U/s.10A are in accordance with the remaining conditions of provisions of law and after affording due opportunity to the assessee shall pass a speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 10A of the Act, if the assessee is found to be eligible for such claim U/s.10A. In the consequential order passed U/s.143(3) r.w.s. 147 r.w.s 254, the Assessing Officer rejected the assessee s claim U/s.10A for the reason, that the assessee claimed the deduction U/s.10B in its return and not U/s.10A. On appeal, the CIT(A) upheld such disallowance, in disobedience of direction of this Tribunal admitting the alternate claim of the appellate in ITA No.711/Chny/2016, although the assessee filed Form 56F along with the return. For the assessment year 201011, the assessee claimed deduction U/s.10B which was denied. Aggrieved against that order, the assessee filed appeal before this Tribunal in ITA No.678/Mds/2015 and this Tribunal remi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the claim made subsequently U/s.10A along with Form No.56F has to be treated as if they were made along with the original return subject to fulfillment of other conditions laid U/s.10A of the Act. In view of the facts and circumstances, we deem it fit to remit the claim of deduction U/s.10A to the Assessing Officer for a fresh examination. The Assessing Officer shall treat that the assessee s claim of deduction U/s.10A was made in the original return and the Form No.56F already filed are valid forms and then examine whether the assessee s claim of deduction U/s.10A are in accordance with the remaining conditions of provisions of law and after affording due opportunity to the assessee shall pass a speaking order for assessment years 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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