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3. The Ld. Commissioner of Income-tax(Appeals) ought to have followed the decision of the Hon'ble Supreme Court of India in the case of Goetze(India) Ltd. (284 ITR 323) wherein it was held that an additional claim for deduction not made in the return of income cannot be entertained otherwise than by filing a valid revised return.

4. The appeal filed by the Department, involving similar question is pending before the Hon'ble High Court of Kerala in the case of appellant for AY 2007- 08 and also in the following cases:

6. For these and other grounds that may be advanced at the time of hearing the order of the learned Commissioner of appeals, Trivandrum on the above points may be set aside and that of the Assessing Officer restored.

4. The first ground is too general in nature which does not require adjudication. 4.1 The second ground is with regard to allowance of deduction u/s. 10A of the I.T. Act.

5. The facts of the case are that having found that its claim of deduction made u/s. 10B has not been entertained during the course of assessment proceedings, the assessee made an alternative claim of deduction u/s. 10A of the Act by filing a revised return but the same has not been entertained by the Assessing Officer as there was no consistency in the claim of deduction and not supported by recognized certification. The assessee filed Form No. 56F dt.17.02.2016 making a claim of deduction u/s 10A of a sum of Rs.34,76,09,469/-. The assessee has also filed another Form No.56F dt. 17.04.2017 claiming a different amount of Rs.36,08,47,424/- to be allowed as deduction u/s 10A. By virtue of the provisions of I.T(TP).A. No. 514Coch/2019 & C.O. No.47/Coch/2019 section 10A(5) deduction u/s 10A is allowable only if the prescribed form i.e. Form No. 56F along with the report of the accountant certifying that the deduction has correctly been claimed in accordance with the provisions of the section, is filed along with the return of income. Since the assessee neither had filed the return claiming the deduction u/s 10A nor filed Form No.56F along with the return, ordinarily the claim of deduction cannot be allowed in accordance with the decision of the Supreme Court in the case of Goetze (India) Ltd Vs CIT (284 ITR 323) as claim of deduction not been made in the original return filed cannot be entertained unless a valid revised return is filed. Thus, filing a return along with Form No.56F is the must for claiming fresh deduction u/s 10A but in the absence of such return been filed before the CIT(A), whether the fresh claim made now could be entertained or not is the question to be answered first. To answer this question, the CIT(A) relied on the decision of the Hon'ble ITAT, Cochin Bench in the case of CWP Taylor Vs DCIT for the Asst. Year 2004-05 in ITA No.695/Coch/2008 dated 28.07.2009 wherein it was held as follows: