Deduction U/s. 10A cannot be disallowed for mere belated receipt of export proceeds

Brief of the case:  In case of ITO VS. M/s.Testree Solutions Pvt. Ltd, ITAT Bangalore held that the export proceeds received after the expiry of the period of six months from the end of the relevant previous year was to be allowed as a deduction u/s 10A . Assessee’s claim for exemption u/s 10  was rejected on ground that it did not receive export proceeds within prescribed time. Assesse had applied to authorities convinced for extension of time. Though assessee had not filed STPI forms with its application, yet it had taken up matter for issuance of said form with appropriate authorities. ...