TaxTMI 
TaxTMI 
2020 (8) TMI 707
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....ite order. 2. In all the appeals, the Revenue raised similar grounds which relate to the correctness of the order of the CIT(A) in deleting the disallowance of claim of deduction u/s. 80IB(10) of the Act. Appeal for A.Y. 2012-13 3. Briefly stated, relevant facts for A.Y. 2012-13 include that the assessee is a partnership firm carrying out the business of Development and Construction. The assessee, in partnership under the name "Shree Malhar Associates‟, has constructed the residential project called "Kamal Green Leaf" at Gat No. 571, Part Kirkatwadi, Tal. Haveli, Distt.-Pune. The assessee firm was sanctioned a residential building plan from Collector of Pune and Town Planning Department, Pune in the F.Y. 2007-08. The original plan ....
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....d that the four buildings fulfill all the criteria specified u/s. 80IB(10). I have perused the decisions relied upon by the Ld AR. I further observe that the construction of building D was not commenced at all. It was pending for certain approvals beyond the control of the appellant. Since there is no contravention of any provisions u/s. 80IB(10) of the Act, by the four buildings considered as standalone, I am inclined to agree with the claim of the appellant of allowing the deduction u/s. 80IB(10). Accordingly, the Ground No. 1 & 2 raised by the appellant are allowed." Assailing the order of CIT(A), the Revenue has come up before the Tribunal raising the following grounds (A.Y. 2012-13) : "1. Whether on the facts and circumstances of th....
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....rs from various discrepancies which are mentioned in the Note. He also submitted that the completion certificate mentioned shops which are not there at that point of time of inspection by the authority. In response to the said allegations, the ld. AR filed written submissions mentioning that the error with regard to the shops in place of the buildings is a typographical error committed by the Town Planning Authority and his office. 5. Regarding speaking order allegation of the ld. DR, the ld. AR submitted that the order of Town Planning Authority/Collector is longest with approx 80 pages and the facts and findings are discussed throughout the order of CIT(A). Para 5.3.3 cannot be read in isolation. In response, the ld. DR for the Revenue s....