2020 (4) TMI 14

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....ised the following grounds of appeal: ''1. The order of the Ld. CIT(A) is contrary to law, facts and circumstances of the case. 2.1 The CIT(A) erred in allowing the appeal of the assessee by relying on the jurisdictional High Court order in the case of CIT Vs. Heartland KG Information Ltd., without appreciating the fact that the decision was regarding misquotation of section for claiming deduction where the conditions for claim under correct section are satisfied, whereas in the assessee's case, the conditions specified in section 1OA/ 10B have not been satisfied at all. 2.2. The CIT(A) failed to appreciate that on an appeal filed by the assessee against the original order, the then CIT(A) had decided that the ass....

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....s pleased to remit back to the file of the Assessing Officer for de novo consideration, of alternative claim for deduction u/s.10A of the Act keeping in view the judgments of Hon'ble Delhi High Court in the cases of Regency Creations Ltd, 27 Taxmann.Com 322 and CIT vs.Tehnovate E Solutions P. Ltd 354 ITR 110. Further, the Tribunal had categorically held that assessee company was not entitled for deduction u/s.10B of the Act. 4. Pursuant to the order of this Tribunal, fresh assessment order was passed by the Assessing Officer vide order dated 07.12.2016 u/s.143(3) r.w.s. 254 of the Act denying exemption u/s.10B of the Act as well as 10A of the Act. The Assessing Officer denied the claim u/s.10A of the Act on the ground that prescribed for....

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....ound of proceedings, the Tribunal had remanded the matter back to the file of the Assessing Officer for the purpose of verification, whether or not assessee is entitled for deduction u/s.10A of the Act. No other issue was alive before the Assessing Officer. The Assessing Officer had categorically held that the assessee is not eligible to claim deduction u/s.10A of the Act as the assessee had not complied with the conditions stipulated such as filing form No.56FF. However, the ld. CIT(A) placing reliance on the decision of Hon'ble Jurisdictional High Court in the case of Heartland K.G. Information Ltd (supra) had directed the Assessing Officer to allow the claim of deduction u/s.10B of the Act. The issue of allowability of claim u/s.10B of t....