Income Tax Act, 1961 – Section 80IA(4) – Deletion of disallowance of deduction – Sustainability – Respondent/assessee is a company engaged in business of Civil Construction, filed its return of income for year uinder consideration declaring total income after claiming deduction under Section 80IA(4) of the Act – AO disallowed deduction claimed by assessee – CIT(A) reversed action of AO – Whether CIT(A) has erred in deleting disallowance of deduction made by AO under Section 80IA(4) of the Act – HELD – Section 80IA(4) of the Act provides that deduction shall be allowed where assessee develops or operates and maintain any infrastructure facility – Assessee claimed that it is a developer engaged in infrastructure activities – AO denied deduction under Section 80IA(4) of the Act on grounds that assessee is not a Developer but a Contractor who is executing work contract and is hit by newly inserted Explanation below Section 80IA(13) of the Act – CIT(A) granted relief to assessee on ground that assessee is a Developer and not a Contractor – While granting relief to assessee, CIT(A) did not discuss elaborately about eligibility of assessee to deduction under Section 80IA(4) of the Act vis-à-vis specific work orders executed by assessee during year under consideration – In interest of justice and fair play, matter restored back to file of CIT(A) for fresh adjudication of this issue after making detailed analysis of all specific work executed by assessee, in which assessee has claimed that it acted as developer and claimed to be eligible for deduction under Section 80IA(4) of the Act – Appeals allowed