TMI Blog2024 (3) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on the subject as applicable to the assessee s set of facts. Further, it is observed that Ld. CIT(A) has simply accepted the version of the assessee without independently applying his mind to the facts of the case. The Ld. CIT(A) has not even considered the impact of Supreme Court judgment in the case of Wipro Ltd. [ 2022 (7) TMI 560 - SUPREME COURT] which was passed prior to date as passing of order by Ld. CIT(A). Accordingly, looking into the instant facts, in the interest of justice, the matter is being restored to the file of Ld. CIT(A) for de-novo consideration - Appeal of the Department is allowed for statistical purpose. - Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Appellant : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f PCIT vs. Wipro Limited in Civil Appeal No. 1449 of 2022 (arising out of SLP(Civil) No. 7620/2021). 4. The Ld. CIT(A) ought to have upheld the order of the Assessing Officer. 5. That the revenue craves leaves to add, amend, alter or withdraw any ground of appeal. 6. It is therefore prayed that the order of the CIT(A) may kindly be set aside and that of Assessing Officer be restored. 3. The brief facts of the case are that the assessee filed it s original return of income for A.Y. 2019-20 on 30.09.2019 claiming deduction under Section 80IA of the Act amounting to Rs. 6,74,36,587/-. The assessee company filed Form No. 10CCB on 07.01.2020 and filed revised return of income on 08.01.2020. The CPC, Bangalore processed the return of income and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In electronically uploaded ITR 6 dated 15.10.2010 for A.Y. 2010-11, the deduction claimed u/s 80 IA of Rs. 67,64,129/- is mentioned. 5.4.2. In the electronically uploaded ITR 6 dated 30.09.2011 for A.Y.2011- 12, the deduction claimed u/s 80 IA of Rs. NIL/- is mentioned. 5.4.3. In the electronically uploaded ITR 6 dated 30.09.2012 for A.Y.2012- 13, the deduction claimed u/s 80 IA of Rs. NIL/- is mentioned. 5.4.4. In the electronically uploaded ITR 6 dated 30.11.2013 for A.Y.2013- 14, the deduction claimed u/s 80 IA of Rs. 46,48,260/- is mentioned. 5.4.5. In the electronically uploaded ITR 6 dated 30.11.2014 for A.Y.2014- 15, the deduction claimed u/s 80 IA of Rs. NIL/- is mentioned. 5.4.6. In the electronically uploaded ITR 6 dated 30.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 between Gujarat Maritime Board Shreeji Shipping services (India) limited(4 pages) and copy of supplementary agreement dated 28.03.2017 between Gujarat Maritime Board Shreeji Shipping services (India) limited(14 pages). 5.7. To further substantiate its claim u/s 80 IA of the Income Tax Act, the appellant on 30.06.2022 uploaded copy of photos of the jetty for which deduction is claimed. Further appellant has uploaded copy of audit reports and copy of assessment order for the A.Y.2010-11 passed by the JCIT, Range 3 Jam Nagar(Shri.Binod Kumar). 5.7.1 On 12.07.2022, the ACIT Circle 2(1), Jam Nagar(Shri. Rajendra Raj), has made a request for early hearing. The same has duly been considered. 5.8. After duly considering the reply submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 223 (SC) which had been passed prior to the date of passing of order by Ld. CIT(A) which have held that filing of such Forms as a mandatory requirement. 6. In response, the Counsel for the assessee submitted that non-filing of Form 10CCB alongwith return of income does not call for rejection of claim of deduction under Section 80IA of the Act, when the assessee has furnished Form No. 10CCB prior to the return of income being processed by the Department under Section 143(1) of the Act. Further, the Counsel for the assessee submitted that Section 80IA of the Act is a deduction provision and it is a well settled law that deduction provision which have been introduced in the Statute to provide incentive to the assessee should be construed li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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