The Tribunal held that the claim had not undergone the process of assessment by the Assessing Officer, and could not be allowed by the Commissioner (Appeals) for the first time in contravention of the plain provisions of sub-section (5) of section 80A of the Act and there was nothing on record to indicate that the Commissioner (Appeals) had satisfied himself as to the satisfaction of conditions necessary for allowing the benefit under section 80-IB(10) of the Act. The direction of the Commissioner (Appeals) to allow the benefit under section 80-IB(10) of the Act was contrary to the plain provisions of section 80A(5) of the Act. (AY. 2011-12, 2012-13)
Dy. CIT v. Kishor Shankar Garve (2022)97 ITR 49 (SN) (Pune) (Trib)
S. 80IB(10) : Housing projects-Revised return-Survey-Deduction made in original return withdrawn in revised return-No evidence to claim that deduction withdrawn due to pressure of Assessing Officer during survey-Plea to direct CIT (A) to allow deduction not sustainable.[S. 80A(5),133A, 139(1)].