The only issue involved in this appeal is denial of adjustment of MAT credit of earlier years in the rectification order passed u/s 154 r.w.s. 143(3) of the Act. The AO took note of Form 29B along with annexure “A” which demonstrated the availability of MAR credit, Form 26AS, the fact that the proceeding for AY 2012-13 is pending as the Co-ordinate Bench of ITAT had remanded the same to the file of CIT(A) for afresh appropriate adjudication. In view of the above, the ITAT remanded the matter to the file of the AO to verify the records in respect of claim of MAT credit and allow the same in accordance with the provisions of law (AY. 2013-14)