Allowing the appeal of the assessee, the Tribunal held that, the flat owned  by the assessee which was constructed by the builder  was not fully in accordance with sanctioned plan and some alteration was required to bring it under proper plan. Accordingly  it could be concluded that flat was not in a position to be let out de hors removal of defects and, therefore, benefit of vacancy allowance in respect of period taken for carrying out necessary alterations under S. 23(1)(c) was to be allowed. (AY. 2012-13)