Judgment 1. In appeal under Section 260A learned counsel for the Department submits that there are two substantial questions of law, which do arise out of the order of the Tribunal, which read as under “Whether the learned Income-tax Appellate Tribunal was right in its wisdom to hold that the filing of a certificate in Form No. 1OCCAC in old format is a rectifiable mistake and on this account the benefit otherwise allowable to the assessee cannot be denied? Whether the filing of a certificate in Form No. 1OCCAC along with the return of income for claiming deduction under Section 8OHHC is only a procedural mistake, or it is a necessary/mandatory requirement under the law as amended with effect from April 1, 1992 ?“ 2. At theoutset, learned counsel for the assessee brought to our notice that if the returns are filed along with the old format for the purpose of deduction under Section 8OHHC, but if during the course of assessment, the assessee rectified the mistake and he filed the new format in Form No. 1 OCCAC, the benefit of deduction under Section 8OHHC cannot be denied on the ground that the assessee has filed the auditor’s report with the old format of Form No. 1OCCAC. 3. Now the Board after examining has clarified in its circular dated January 17, 2001 (see [2001] 247 ITR (St.) 50), that the submission of the auditor’s report in the old format of Form No. 1OCCAC in place of the new format is a defect, which can be corrected by filing the auditor’s report in the revised format during the course of assessment proceedings. 4. Theadmitted fact is that the assessment has been completed in the case in hand on March 26, 1998, and the assessee had filed the auditor’s report along with the new format of Form No. 1OCCAC on August 29, 1996, i.e., before completion of the assessment order. 5. When the old circular clarifies and supports the case of the assessee, no case is made out for admission. 6. The appeal is dismissed at the admission stage.