Assessee-company ran a hospital.  Subsequent to survey action under section 133A, assessee filed revised return under section 139(5) claiming deduction under section 35AD for first time.  Assessing Officer held that benefit of section 139(5) could not be claimed by a person who had filed fraudulent returns. He   rejected claim of deduction under section 35AD for reason that assessee failed to furnish any documentary evidence to prove that it satisfied all conditions laid down in section 35AD(2).CIT(A) allowed the claim. On appeal the Tribunal held that  since assessee during appellate proceedings submitted all details of capital expenditure incurred before date of commencement of hospital which showed that it had more than hundred beds at relevant time and as it had filed original return in time as per provisions of section 139(1), deduction under section 35AD claimed for first time in revised return filed as per provisions of section 139(5) is  allowable. (AY. 2013-14)