If the assessee completes the housing project in all respects and makes necessary applications before the competent authority on or before the specified date and on receipt of such applications, the competent authority sits over the applications, then the assessee cannot be faulted with. However, since the applications were only presented as additional evidence at the appellate stage, their authenticity couldn’t be verified. The Tribunal remanded the case to the Assessing Officer with directions to verify whether the submissions were made to the collector within time and also find out the reasons for the delay in issuing the completion certificate and decide the issue as per facts and law  (AY.2011-12,  2012-13)