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Regarding the non preparation or non-filing of softex forms, this was a procedural issue between the STPI unit and STP office and does not impinge upon the allowance of exemption u/s 10A, in case the conditions thereof are satisfied. The appellant submitted that other reports i.e. annual and monthly progress reports were duly filed with the STP office which did not raise any objections or cancel its registration and in fact the delay in filing of Softex Forms has also subsequently been condoned on the basis of permissions from RBI. Therefore, considering the totality of the facts of the case and the provisions of law in this regard, I am of the view that there was no justification for not allowing the exemption u/s 10A to the appellant. The disallowance made by the A.O. is therefore deleted. The appeal is allowed on this ground."