TaxTMI 
TaxTMI 
2022 (8) TMI 119
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....ed form No.10CCB before processing the return u/s 143(1) of the Act. The assessee also raised additional grounds as follows:- "Additional grounds of appeal: Legal Issue 1 - Filing Form 10CCB, is not mandatory condition to claim of deduction u/s 80IA(1) 1. Filing of Audit report in Form 10CCB is only a discretionary condition and not a mandatory condition as held by Honourable Supreme court. Legal Issue 2 -Revised Return steps into shoes of original return, for all purpose. 2. The revised return filed under section 139(4) within extended due date, by rectifying the defect in original return filed within due date under section 13911), substitutes the original return from the date the original retur....
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.... and also pure question of law and prayed that the additional grounds may be admitted and disposed of on merits in the advancement of substantial cause of justice and placed reliance on the judgement of Hon'ble Supreme Court in the case of NTPC Vs. CIT reported in 229 ITR 383 and also the judgement of Hon'ble Karnataka High Court in the case of Gundathur & Ors. Vs. CIT 70 ITR 70. 2.1. We have heard both the parties and perused the materials available on record on the admission of additional grounds. In our opinion, there is a good and sufficient reason for not raising these additional grounds on earlier occasion and accordingly, in the interest of justice, we admit these additional grounds for adjudication. 3. Now coming to the facts ....
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....Tax (CPC) denied the claim made by the assessee under section 80IA of the Act by the reasons being that the assessee has not filed Form No.10CCB for claiming deduction under section 80IA of the Act along with the return of income for the AY 2017-18 which is a pre-requisite for claiming such deduction. 4. On appeal Ld. CIT(A) observed that as can be seen subsection (5) of section 80A of the Act provides that where the assessee fails to make a claim in his return of income for any deduction under any provision of this Chapter under the heading "C-Deductions in respect of certain incomes, no deduction shall be allowed to him thereunder." It is an admitted fact that the assessee failed to make a claim of deduction in the return of income fil....
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....h in view of the judgement of Karnataka High Court in the case of Sutures India Pvt. Ltd. Vs. CIT (2021) 125 Taxmann.com 226 (Kar), wherein held that assessee company could filed audit report in the form of Form No.10CCB even at the appeal stage so as to be eligible for deduction u/s 80IA of the Act. Further, Hon'ble Supreme Court in the case of CIT Vs. GM Knitting Industries Pvt. Ltd. 71 Taxmann.com 35 (SC), wherein held that even though necessary certificate in the form of 10CCB along with the return of income had not been filed but same was filed before final order of the assessment was made but the assessee was entitled to claim u/s 80IB of the Act. Further, coordinate bench in the case of Delhi MSW Solutions Ltd. In ITA No.888/Hyd/2019....