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TMI Blog2022 (8) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 154 of the Income Tax Act 1961 vide Impugned Order dated 19.02.2020. 2. That the Ld. C.I.T.(A), National Faceless Appeal Centre Delhi has erred in law and on facts in sustaining the Order passed by the Ld. A.O. CPC Bangalore for rejecting the request for rectification under section 154 of the Income Tax Act, 1961 of the appellant, without giving any valid reasons for rejection, therefore the impugned order is invalid and liable to be quashed and application under section 154 of the Income Tax Act, 1961 is liable to be allowed. 3. That the Ld. C.I.T.(A), National Faceless Appeal Centre Delhi has erred in law and on facts in sustaining the Order passed by the Ld. A.O. CPC Bangalore for rejecting the request for rectification under section 154 of the Income Tax Act, 1961 of the appellant vide Order dated 19.02.2020 in respect of claim of deduction under section 50IB of the Income Tax Act, 1961 amounting to Rs.6,48,423/- under chapter VI-A, therefore, without giving any valid reasons for rejection, therefore the impugned order is invalid and liable to be quashed and application under section 154 of the income Tax Act, 1961 is liable to be allowed. 4. That the Ld C.I.T.(A), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of assessee and copy of which was referred to be placed in P.B. pgs. 85 to 87. Therefore, in view of these facts and circumstances, it was submitted that the appeals filed by the assessee may be allowed. 3. The ld. DR, on the other hand supported the orders of authorities below and invited our attention to the findings of ld. CIT(A), wherein he has categorically held that since the copy of audit report was not available when the CPC passed order u/s. 143(1), therefore, it could not be said that there was a mistake apparent from record and hence, ld. CIT(A) has rightly dismissed the appeals of the assessee. 4. I have heard the rival parties and have perused the material available on record. I find that it is undisputed fact that the claim of the assessee u/s. 80IB has not been allowed by the authorities below only because of the reason that the audit report in Form-10CCB was not filed along with return of income and was only filed after receipt of intimation u/s. 143(1) and therefore, the assessee filed rectification applications u/s. 154 of the Act after uploading Form-10CCB which was rejected by CPC. The ld. CIT(A) has rejected the appeals by holding that there was no mista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on claimed under sections 80HHE and 80GG al the time of filing of the return and the proof or certificate filed by her with a rectification application could not be taken into consideration. 5. The assessee, being aggrieved by the order of the assessing authority, filed an appeal before the Commissioner (Appeals), which was accepted and held that non-filing of the proof of certificate from the chartered accountant with the original return was not fatal to the claim made by the assessee. That the proof could be furnished later on with the rectification application. The assessing authority should have taken into consideration the proof furnished by the assessee with the rectification application while considering the claim of the assessee for deduction under sections 80HHE, and 80GG of the Act. The Commissioner (Appeals) allowed the claim of the assessee in full. 6. Aggrieved by the order of the Commissioner (Appeals), the revenue filed further appeal before the Tribunal which has been dismissed by the impugned order. The Tribunal has dismissed the appeal relying upon a circular of the Board holding that disallowance made by the Assessing Officer for not furnishing the particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified under section 80HHC(4) is not furnished with the return, then the deduction may be disallowed as a prima facie adjustment, But, if evidence is subsequently furnished, rectification under section 154 should be carried out to the extent permitted by ihe Board's Circular No. 669 dated 25-10- 1993. The circular then proceeds to mention some other provisions in regard to the non-filing of the audit report or other evidence along with the return of income as required under various sections such as 12A(fc), 33AB(2), 35E(2), 35E(6), 43B (First proviso), 80-1(7), SO-IA(R) and the like. The case of the revenue is that since sections 80I1HF, and SOGG are not specifically mentioned in the Board's circular, the assessee would not be entitled to the benefit of deductions under sections ROI1HE and SOGG on the furnishing of the audit report proof with the rectification application. 9. Submission is without any substance. The intention of the Board is clear. The illustrations and instances referred to in the Board's circular are qualified by the words '. . . and the like'. The illustrations and instances given by the Board are not exhaustive. The intention behind the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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