The assessee’s claim under section 80-IB of the Income-tax Act, 1961 was rejected by the authorities for the reason that the audit report in form 10CCB was not filed along with the return of income and was only filed after receipt of intimation under section 143(1). The assessee filed rectification application under section 154 after uploading form 10CCB but this was rejected by the Central Processing Centre. The Commissioner (Appeals) rejected the assessee’s appeals holding that there was no mistake apparent from record. On appeal the Tribunal held that  the Central Board of Direct Taxes Circular No. 689, dated August 24, 1994 [1994 209 ITR (St.) 75), directed officers to allow rectification under section 154 where the audit report or other evidence could not be filed with the return of income but was filed later. Therefore, the application under section 154 was to be allowed. (AY.2017-18, 2018-19)