CIT(A) rejected additional evidence filed by assessee observing that assessee had not filed audit report or Form 10CCB online/through internet. The assessee explained that the reasons for non-filing of Form 10CCB as he had mistakenly claimed deduction u/s 10AA instead of S. 80IC,however, assessee had filed requisite documents before CIT(A) under Rule 46A. Tribunal held that it was repeatedly held that Revenue Authorities should charge legitimate tax from tax payees. If assessee was otherwise, entitled to deduction under another provision but had claimed deduction under wrong provision, a duty was also upon Assessing Authorities to apply relevant provision while computing income. As per provisions, a duty was also upon CIT(A) to admit and consider those evidences which were relevant for just and proper decision of case and go to root of case. Under Rule 46A(4), CIT(A) was given power to call for production of any document or examination of any witnesses to enable him to dispose of appeal. There was no doubt about legal position that if any document furnished by assessee before CIT(A) was in nature of clinching evidence which went to root of case then in interest of justice such types of evidence should not be rejected .Issue was restored to AO for fresh adjudication.