TaxTMI 
TaxTMI 
2017 (6) TMI 823
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....idavit for condonation of the said delay. In the affidavit, it was stated that the delay in filing of second appeal is due to late receipt of the authorisation letter from the office of the Pr. CIT - 2, Hyderabad on account of transfers of the Pr. CITs and also their busy schedules due to Income Declaration Scheme - 2016. 2.1 Referring to the above factual background, the ld. DR submitted that revenue was prevented by reasonable cause in filing the appeal belatedly, the delay may be condoned and the appeal be admitted. 3. After hearing the submissions of the ld. DR in filing the appeal belatedly, we condone the delay and admit the appeal. 4. Brief facts of the case are that the assessee is in the business of Civil Construction. A search ....
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....d both on facts and law. 2. In the facts and circumstances of the case, whether the CIT(A) is correct in allowing the ground of the assessee that the AO cannot deny the deduction unless the Central Government rescind the approval and notification issued, by following the jurisdictional Tribunal's decision in the case of M/s. Annapurna Builders in ITA No.1006/Hyd/2012 dated 27.11.2012? 3. In the facts and circumstances of the case, whether the CIT(A) is correct in allowing the ground of the assessee even when the assessee deviated from the specific condition imposed by the CBDT that no single unit shall occupy more than 50% of the allocable industrial area of an industrial park? 4. In the facts and circumstance of the case, whet....
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....ification gives the procedure of the automatic approval route * Clause 6 of the above notification refers to criteria for Automatic Approval * sub-Clause F of Clause 6 stipulates that no single unit can occupy more than 50% of the allocable industrial area * Clause 7 refers to the permission to be granted for under Non- Automatic Route and the approval of the empowered committee in such scenario on case to case basis. * Clause 8 refers to withdrawal of approval by the Central Government on failure to comply with conditions of the grant of approval. 2. With respect to the above notification, the assessee has applied permission under non automatic route. Copy of the application is given at pages 17 to 24. It can be seen at page....
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.... submission made above it is submitted that even if the assessee has violated any of the conditions as laid down in the notification, then the permission accorded has to be withdrawn and cancelled by the Central Government. And until the permission has been cancelled, the AO has no jurisdiction to deny the exemption u/s. 80IA(4). This has been laid down in a number of cases as given under: * Annapurna Builders ITANo.1177/H/2011 * Annapurna Builders ITA No.1006/H/2012 It is therefore prayed that the AO has got no jurisdiction to deny exemption when the approval has been granted by the Central government, unless the same has been cancelled." 10. After considering the submissions of the assessee and following the decision of the coor....