High Court Of Rajasthan : Jaipur Bench
Income Tax Officer vs. Novelty Garments
Section 80HHC
Y.R. Meena & A.C. Goyal, JJ.
IT Appeal No. 2 of 1999
1st February, 2002
Counsel Appeared
R.B. Mathur, for the Appellant : A. Kasliwal, for the Respondent
JUDGMENT
BY THE COURT :
In appeal under s. 260A learned counsel for the Department submits that there are two substantial questions of law, which do arise out of the order of Tribunal, which read as under :
“Whether the learned Tribunal was right in its wisdom to hold that the filing of certificate in Form No. 10CCAC in old format is a rectifiable mistake and on this account the benefit otherwise allowable to the assessee cannot be denied ?
Whether the filing of certificate in Form No. 10CCAC along with the return of income for claiming deduction under s. 80HHC is only a procedural mistake, or it is a necessary/mandatory requirement under the law as amended w.e.f. 1st April, 1992 ?”
At the outset, learned counsel for the assessee brought to our notice that if the returns are filled along with the old format for the purpose of deduction under s. 80HHC, but if during the course of assessment, the assessee rectified the mistake and he filed the new format in Form No. 10CCAC, the benefit of deduction under s. 80HHC cannot be denied on the ground that the assessee has filed the auditor’s report with old format of Form No. 10CCAC. Now the Board after recognising has clarified in its Circular, dt. 17th Jan., 2001 [published at (2001) 165 CTR (St) 9] that the submission of auditor’s report in the old format of Form No. 10CCAC is place of new format is a defect, which can be corrected by filing the auditor’s report in the revised format during the course of assessment proceedings. The admitted fact is that the assessment has been completed in the case in hand on 26th March, 1998, and assessee had filed the auditor’s report along with new format of Form No. 10CCAC on 29th Aug., 1996, i.e., before completion of assessment order. When old circular clarifies and supports the case of assessee, no case is made out for admission. The appeal is dismissed at admission stage.
[Citation : 256 ITR 688]
