https://www.taxtmi.com/caselaws?id=763753 ITAT Pune remanded the case to AO for fresh examination of deduction u/s 80IB(10) denial. The assessee failed to obtain completion certificates from Collector, Pune for three projects before specified date 31.03.2013, and sold flats to same buyers violating section 80IB(10)(e). ITAT held that if competent authority issues completion certificate based on applications made before specified date without deviation, conditions are fulfilled. Since applications were filed as additional evidence only and not verified during assessment, AO directed to verify from Collector's office whether applications were made before specified date, check for variations, determine delay reasons, and decide prorata deduction and violation afresh. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763753 ITAT Pune remanded the case to AO for fresh examination of deduction u/s 80IB(10) denial. The assessee failed to obtain completion certificates from Collector, Pune for three projects before specified date 31.03.2013, and sold flats to same buyers violating section 80IB(10)(e). ITAT held that if competent authority issues completion certificate based on applications made before specified date without deviation, conditions are fulfilled. Since applications were filed as additional evidence only and not verified during assessment, AO directed to verify from Collector's office whether applications were made before specified date, check for variations, determine delay reasons, and decide prorata deduction and violation afresh. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763753