A housing project developed by the assessee b was approved by competent authority vide order dated 30-3-2007. Completion certificate was issued by competent authority on 30-3-2013.  Assessee claimed deduction under section 80IB(10) of the Act. The  Assessing Officer held  that assessee contravened provisions of section 80-IB(10) inasmuch as project was not completed within 5 years from end of financial year in which housing project was approved. On appeal the Assessee contended that though completion certificate was issued on this date but project was actually completed on 7-3-2012 and a letter in that regard was also issued. CIT(A) held that order dtd.30-2-2007 was granted subject to compliance on certain conditions and a condition made obligatory for the assessee to get demarcation of the land from the District Inspector Land Record (DILR) before commencement of the development work, which actually happened on 22-8-2007. This date being within a period of five years from the end of the financial year in which the housing project was approved, the assessee was eligible for deduction. On appeal by the Revenue the Tribunal held that  the project was not fully complete, therefore, alleged  letter of 7-3-2012 was to be treated as farce, whose even furnishing to competent authority was unproved. Tribunal held that  since housing project was approved on 30-3-2007 and a period of five years from end of financial year in which housing project was approved ended on 31-3-2012, condition of completing construction within a period of five years from end of financial year in which housing project was approved got vitiated, thus, assessee was ineligible for claiming deduction under section 80-IB(10) of the Act.  (AY. 2013-14)