Deduction under Section 80IC allowed where claimed in original return under s.139(1) and retained in revision s.139(5)

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....The ITAT allowed the appeal, holding that the assessee remains entitled to the deduction under section 80IC where the claim was made in the original return of income filed under section 139(1) and persisted in the revised return under section 139(5). The Tribunal held that the statutory requirement to claim the deduction pertains to submission in the return as governed by section 80AC and that revision under section 139(5) does not by itself bar the claim. Further, delay in submission of the statutory audit report (Form 10CCB) was held to be directory rather than mandatory if the audit report is furnished prior to completion of assessment. Grounds raised by the assessee were allowed.....