JUDGMENT judgment of court was delivered by R. Sudhakar J.-This tax case (appeal) is filed by Revenue as against order of Income-tax Appellate Tribunal raising following substantial questions of law: "1. Whether, on facts and in circumstances of case, Tribunal was right in deleting disallowance made under section 80-IA(4) of Income-tax Act? 2. Is not finding of Tribunal bad especially when assessee had not developed infrastructure facilities as it was only custodian for movement and handling of all containerised import/ export consignment in container freight station? 3. Whether finding of Tribunal is proper in view of amendment to section 80-IA(4) whereby Explanation was introduced with effect from April 1, 2002, had omitted words'any other public facility of similar nature' and wrongly allowing deduction under section 80-IA(4) on container freight station?" assessment in this case relates to assessment year 2009-10. assessee filed its return of income for said assessment year on September 29, 2009, declaring its taxable income as Rs. 13,87,046. case of assessee was selected for scrutiny and notice under section 143(2) was issued to assessee on August 25, 2010. assessee is owning and maintaining container freight station (CFS) at Haldia, West Bengal. In return of income, assessee claimed deduction under section 80-IA(4)(i) of Income-tax Act, 1961. Assessing Officer observed that to be eligible for claiming deduction under section 80-IA(4)(i) of Incometax Act, assessee should carry on business of developing or operating and maintaining or developing, operating and maintaining any infrastructure facility and assessee should have entered into agreement with Central Government or State Government or local authority or any statutory body for developing or operating and maintaining or developing, operating and maintaining infrastructure facility. Assessing Officer further viewed that assessee has not been able to show any such agreement with Central or State Government or any other authority as prescribed under Act for claiming benefit of section 80- IA(4)(i) of Income-tax Act. Assessing Officer, therefore, held that facility of container freight station does not constitute infrastructure facility as defined in Explanation to section 80-IA(4)(i) and, hence, disallowed claim of assessee, vide order dated December 29, 2011. Aggrieved by said order of Assessing Officer, assessee filed appeal before Commissioner of Income-tax (Appeals), who upheld order of assessment, thereby dismissed appeal. Aggrieved by order of Commissioner of Income-tax (Appeals), assessee pursued matter before Income-tax Appellate Tribunal. Before Tribunal, assessee relied upon decision of Delhi High Court in case of Container Corporation of India Ltd. v. Asst. CIT reported in [2012] 346 ITR 140 (Delhi) to contend that container freight stations are inland ports and, therefore, they are entitled to benefit of section 80- IA(4)(i). In support of plea that requirement of section 80-IA(4)(i) has been satisfied, they placed reliance on copy of approved proposal by Ministry of Commerce and Industry, vide letter dated May 27, 2003, for setting up container freight station at Haldia for handling import export of cargo, which required certain procedure to be followed. Thus, assessee by public notice dated November 10, 2013, was notified as container freight station complex for purpose of receiving storing import containers, receiving/consolidating export cargo by office of Commissioner of Customs (Port), Kolkata. These two documents were considered in light of co-ordinate Bench of Tribunal in case of United Liner Agencies of India (P.) Ltd. v. Joint CIT (OSD) in I. T. A. Nos. 273 and 275/Mum/2013, dated June 28, 2013. Before Tribunal, Department contended that there is no proper agreement with Central or State Government and even in approved proposal, certain other requirements are yet to be complied with. On this premise, Department contended that benefit of section 80-IA(4)(i) would not enure to benefit of assessee. Tribunal, however, interpreting said provision, namely, section 80- IA(4)(i) of Income-tax Act in light of decision of Delhi High Court in case of Container Corporation of India Ltd. v. Asst. CIT reported in [2012] 346 ITR 140 (Delhi) that container freight station approved by Ministry of Commerce and Industry, vide letter dated May 27, 2003, and public notice issued clearly makes case fall under section 80-IA(4)(i) of Income-tax Act. To come to this conclusion, Tribunal relied on decision of Delhi High Court in case of Container Corporation of India Ltd. v. Asst. CIT reported in [2012] 346 ITR 140 (Delhi), which clearly held that inland container depot is actually inland port and container freight stations are part of port. Hence, Tribunal allowed appeal holding that assessee is entitled to benefit of section 80-IA(4)(i) of Income-tax Act. Aggrieved by order of Tribunal, present appeal has been filed by Revenue raising abovementioned substantial questions of law. Heard Mr. T. Ravikumar, learned standing counsel appearing for Revenue and perused materials placed before this court. We find that Tribunal has extracted relevant provision and reasons to avail of such benefit in paragraph 5 of order and we extract same as such. "5. Both sides heard. We have also perused orders of authorities and decisions on which learned counsel for assessee has placed reliance. close reading of provisions of section 80-IA(4) makes it clear that, for claiming deduction under section 80-IA(4)(i), following conditions have to be satisfied: (i) undertaking should carry on business of (a) developing, or (b) maintaining and operating, or (c) developing, maintaining and operating any infrastructure facility; (ii) undertaking should be owned by Indian company; (iii) there should be agreement with Central Government; and (iv) undertaking should start operations on or after 1st April, 1995; In present case, benefit of section 80-IA(4)(i) has been denied to assessee on two grounds: (a) that assessee is not providing infrastructure facility as envisaged under Act; and (b) that assessee has not entered into agreement with Government or any statutory authority as provided under provisions of section 80-IA(4)(i)(b); term'infrastructure facility' has been defined in Explanation to section 80-IA(4)(i) as under: 'Explanation.-For purposes of this clause "infrastructure facility" means- (a) road including toll road, bridge or rail system; (b) highway project including housing or other activities being integral part of highway project; (c) water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (d) port, airport, inland waterway inland port or navigational channel in sea.'" As has been observed by Tribunal, in decision of Delhi High Court in case of Container Corporation of India Ltd. v. Asst. CIT reported in [2012] 346 ITR 140 (Delhi), container freight station is held to be falling within customs area attached to port. As work relating to customs is performed at these inland container depots/container freight stations, it would fall under provision of section 80-IA(4)(i) Explanation (d) of Income-tax Act. plea of Mr. T. Ravikumar, learned standing counsel appearing for Revenue that any other public facility on similar nature has been omitted with effect from April 1, 2002, will not make case any different in view of decision of Delhi High Court (supra), which holds that container freight station is part of inland port and there is no specific exclusion of container freight station in clause (d) of Explanation to section 80-IA(4)(i). Therefore, on fact when it has been found by Tribunal that container freight station is infrastructure facility, we find no good reason to differ on fact. We respectfully agree with Delhi High Court. next issue is as to whether requirement of section 80-IA(4)(i) has been satisfied. This apparently is key issue on which Revenue is trying to fall back on stating that certain conditions have not been complied with and there is no agreement as required under section 80-IA(4)(i) of Income-tax Act. To this, assessee has submitted and Tribunal has considered proposal approved by Government of India, Ministry of Commerce and Industry dated May 27, 2003, which has been extracted in paragraph 6 of Tribunal and public notice dated November 10, 2013, issued by Commissioner of Customs (Port), Kolkata permitting container freight station to operate. Once public notice was issued and is valid as on date, it is deemed to be approval granted by competent authority of Central Government or undertaking or body of Central Government. This principle has been enunciated by Supreme Court in case of Union of India v. Sampat Raj Dugar, AIR 1992 SC 1417, wherein it has been held that once licence is issued, it is valid until cancelled. Therefore, these two documents satisfy requirement of section 80- IA(4) of Income-tax Act. There is no manner of confusion as facts culled out by Tribunal clearly show that respondent-assessee has complied with requirements of section 80-IA(4)(i). Yet another factor which has been raised by Revenue is that respondent-assessee is only custodian for movement and handling of consignment in container freight station. It is apparently misunderstanding of letter of Ministry of Commerce dated May 27, 2003. For better clarity, we set out relevant portion of order of Tribunal, which would highlight issue. "6. perusal of Explanation defining'infrastructure facility' shows that clause (d) includes inland port. hon'ble Delhi High Court in case of Container Corporation of India Ltd. v. Asst. CIT (supra) has held that inland container depot is actually inland port and CFSs are part of port. hon'ble High Court in aforesaid case also referred to communication from Department of Revenue, Central Board of Excise and Customs, Ministry of Finance wherein clarification regarding'inland port' was given. It was clarified: 'Container freight stations (CFSs) are "customs area" attached to port. work related to customs is performed at these inland container depots/Container freight stations. Accordingly, inland container depots and container freight stations (i.e., customs area port) are "inland ports".' Another letter referred to in order of hon'ble High Court is from Department of Commerce, Infrastructure Division, Ministry of Commerce and Industry. In said letter status of container freight station was clarified. relevant extract is reproduced as under: '3. matter has been examined in this Department and it is clarified that inland container depots/container freight stations are inland ports. Central Board of Direct Taxes may accordingly take decision for purpose of exemption of inland container depots/ container freight stations of Concor or private party under section 80-IA of Income-tax Act.' view of hon'ble Delhi High Court has been followed by Special Bench of Tribunal in case of All Cargo Global Logistics Ltd. v. Deputy CIT [2012] 18 ITR (Trib) 106 (Mumbai) [SB]. relevant extract of order of Special Bench is reproduced herein below (page 159): 'We find that solitary decision in this case by any High Court is in case of Container Corporation of India Ltd. [2012] 346 ITR 140 (Delhi). In this case it has been held that inland container depot is not port but it is inland port. case of container freight station is similar situated in sense that both carry out similar functions, i.e., ware housing, customs clearance, and transport of goods from its location to seaports and vice versa by railway or by trucks in containers. Thus, issue is no longer res integra. Respectfully following this decision, it is held that container freight station is inland port whose income is entitled to deduction under section 80-IA(4). Question No. 2 is answered accordingly.' Thus, in view of above decisions of hon'ble Delhi High Court and Special Bench of Tribunal, it is unambiguously clear that container freight station is infrastructure facility. Hence, first issue is decided in favour of assessee. 7. Now, we proceed to next issue, whether in absence of specific agreement with Central/State Government, local authority or statutory body, assessee is entitled to claim benefit of section 80-IA(4)(i). assessee had made application for setting up of container freight station at Haldia. In response to application of assessee, Department of Commerce, Infrastructure Division, Ministry of Commerce and Industry approved proposal of assessee for setting up of container freight station at Haldia for handling import/export of cargo subject to execution of certain documents and compliance with other terms and conditions as stated in letter. learned counsel for assessee has placed on record letter dated May 27, 2003, from Ministry of Commerce and Industry permitting assessee to set up container freight station at Haldia. contents of letter are reproduced herein below: 'No. 16/6/2003-Infra-I Government of India Ministry of Commerce and Industry Department of Commerce Infrastructure Division Udyog Bhawan, New Delhi, Dated 27th May, 2003. To Director, M/s. AL Logistics Pvt. Ltd., Chennai. Subject: Setting up of CFS at Haldia. Sir, I am directed to refer to your application dated February 8, 2003, on above subject and to say that Government has approved your proposal for setting up of container freight station at Haldia for handling import and export cargo. approval is subject to following terms and conditions: (a) letter of intent holder shall take adequate steps to create proper infrastructure keeping in view indicative norms given in Parts and B of Guidelines for setting up inland container depots/ container freight stations (ICDs/CFs) within period of one year from date of issue of this letter. (b) Necessary bond and guarantees, as required, would be executed with concerned Commissioner of Customs and Central Excise. (c) approval would be subject to cancellation in event of violation of customs and other laws of land and rules. (d) quarterly progress report of implementation shall be sent to Ministry of Commerce. (e) working of container freight station will be open to review by Inter Ministerial Committee. (h) Formalities in respect of acquisition/possession of land shall be completed within 60 days and intimated to M/o Commerce, failing which approval granted would be automatically cancelled. 2. facility to be set up shall be full computerised, with EDI compatibility and minimum complement of equipment and accessories as necessary shall be made available at facility. indicative list of equipment/accessories considered necessary is annexed. status regarding confirmation of installation/availability of items shall be furnished to appropriate authorities to facilitate issue of requisite notification. 3. Please acknowledge receipt of this letter. Yours faithfully, (Sd.)....... (N. G. Biswas), Director.' perusal of clause (b) of above letter shows that assessee was required to execute necessary bond and guarantees with concerned Commissioner of Customs and Central Excise. It was only on compliance with all terms and conditions mentioned in aforesaid letter that assessee was allowed to carry on services of container freight station. assessee on compliance with terms and conditions as mentioned in letter, was notified as container freight station complex for purpose of receiving, storing, import containers, receiving/consolidating export cargo, etc., vide public notice dated November 10, 2013. public notices were issued by office of Commissioner of Customs (Port) Kolkata. 8. Thus, it is evident that proposal of assessee was accepted by Government on certain conditions which were duly complied with by assessee. There may not be any specific agreement but sequences of events clearly show that assessee is providing container freight station facility in accordance with conditions laid down by Government. In such circumstances there is no need to insist for specific execution of agreements. co-ordinate Bench of Tribunal in case of United Liner Agencies of India (P.) Ltd. v. Joint CIT (OSD) in I. T. A. Nos. 273 and 275/Mum/2013 (supra), has taken similar view. Where no specific agreement with State Government was entered into but from approvals granted to assessee it was inferred that assessee should be deemed to have entered into agreement with State Government. Thus, we are of considered view that assessee has complied with all provisions of section 80-IA(4)(i) and is eligible to claim deduction under said section. impugned order is set aside. appeal of assessee is allowed." In paragraph 7 of order of Tribunal, letter issued by Government of India, Ministry of Commerce, which has been extracted as such, clearly state that with reference to letter dated February 8, 2003, Government has approved proposal for setting up of container freight station at Haldia for handling import and export cargo. Therefore, there cannot be any doubt in light of approval given by Government. reason of Tribunal is unimpeachable. In light of above, we find no reason to interfere with order of Tribunal. Accordingly, this tax case (appeal) stands dismissed. No costs. *** Commissioner of Income-tax v. A. L. Logistics Pvt. Ltd