TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 47
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....re being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issues, reference is being made to the facts and issues in ITA No.2070/PUN/2016, relating to assessment year 2007-08. 3. The Revenue in ITA No.2070/PUN/2016, relating to assessment year 2007-08 has raised the following grounds of appeal:- 1. The order of the Ld. Commissioner of Income-tax(Appeals) is contrary to the law and on facts and in the circumstances of the case. 2. The Ld. Commissioner of Income-tax(Appeals) erred on the facts and in the circumstances of the case and in law in allowing alternate claim of the assessee for deduction u/s 10A of the Act, once the Ld. CIT(A) had upheld the order of the Assessing officer i....
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.... & circumstance of the case, the learned Commissioner of Income-tax (Appeals), Pune grossly erred in ignoring the section 10A(5) of the Act as per which deduction u/s 10A cannot be allowed unless report of an accountant is furnished in prescribed Form No.56F certifying that deduction has been correctly claimed as per law. In this case form No.56F has been filed in the reassessment proceeding before the Assessing Officer and is beyond the prescribed date as form No.56F was not filed with the Return of Income. Claiming deduction u/s 10B in original return by filing form No.56G and making alternate claim u/s 10A by filing form No.56F cannot be permitted. 7. The Ld. Commissioner of Income-tax(Appeal) has erred on the facts and circumstances o....
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.... of Assessing Officer and stated that the assessee was not entitled to the alternate claim of deduction under section 10A of the Act as the assessee in the return of income had claimed the deduction under section 10B of the Act. 7. We have heard the rival contentions and perused the record. Briefly, in the facts of the case, the assessee was engaged in the business of development of computer software. In the return of income filed for the year under consideration, the assessee has claimed deduction under section 10B of the Act. The unit of assessee was registered with Directorate of Software Technology Park of India (STPI). The Assessing Officer was of the view that the assessee was not entitled to the said claim of deduction under section....
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....f the Act. Both the authorities below have denied the deduction under section 10B of the Act. Further, on one reason or the other had also denied the alternate claim of assessee under section 10A of the Act. However, we find that the Tribunal in assessee's own case in ITA No.1788/PN/2013, relating to assessment year 2009-10, order dated 13.01.2015 had held that the assessee was not entitled to the claim of benefit under section 10B of the Act, but the assessee was held to be eligible to claim the deduction under section 10A of the Act, for which the matter was restored back to the file of Assessing Officer. The Tribunal in ITA No.1921/PUN/2014, relating to assessment year 2010-11, vide order dated 25.01.2017, following the earlier order of ....
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....ng in the present appeal is squarely covered by the decision of Pune Bench of Tribunal in Approva Systems Pvt. Ltd. Vs. DCIT (supra) and we hold that the assessee is entitled to the alternate claim of deduction under section 10A of the Act. The matter is set aside to the file of Assessing Officer for the limited purpose of computing the said deduction in accordance with law. There is no merit in the order of Assessing Officer in holding that the assessee is not entitled to the said deduction under section 10A of the Act, since the assessee in written submissions had claimed the deduction under section 10B of the Act and not 10A of the Act. The assessee is at liberty to raise the issue before the Assessing Officer or CIT(A) and make fresh cl....