Section 10A exemption cannot be denied for mere non-filing of Form No. 56F

DCIT Vs Clarion Technologies Pvt. Ltd (ITAT Pune) ITAT held that stand of the Revenue that assessee cannot be allowed the benefits of section 10A of the Act merely because the prescribed Audit Report in Form No.56F was not filed in the return of income, is quite erroneous. ITAT note that the AO passed order giving effect to Tribunal’s consolidated order for A.Ys. 2009-10 and 2010-11 in assessee‟s own case vide its order dated 12-06-2015 u/s. 143(3) r.w.s. 254 of the Act. On perusal of the same, we note that the AO denied the alternate claim u/s. 10A of the Act only on the ground that i...