Dismissing the appeal of the revenue the Court held that, the application filed by the assessee for classification was made on April 19, 2010 and thereafter certain procedures were to be followed and an inspection was required to be conducted for such purpose. The manner in which the inspection was conducted and the time frame taken by the competent authority were beyond the control of the assessee. The Department had not disputed the operation of the new hotel from the financial year 2010-11 as it had accepted the income, which was offered to tax from the newly established hotel which became fully operational in the year 2010. Nowhere in the clause (aa) to sub-section (5) of section 35AD was it mandated that the date of the certificate was to be with effect from a particular date. Therefore, the provision which was to encourage the establishment of hotels of a particular category, should be read as a beneficial provision and therefore, the interpretation given by the Tribunal were valid and justified. Therefore, the Tribunal was right in concluding that the assessee is entitled to claim deduction under section 35AD(5)(aa) for the assessment year 2011-12. ( AY.2011-12)