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2016 (5) TMI 721 - ITAT HYDERABADAssessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return. - whether deduction which had not been allowed while processing the return can be allowed in the return furnished in response to the notice u/s 153A? - Held that:- The assessee had already claimed the deduction before completion of the assessment and also filed rectification petition before the AO much before initiation of search and seizure operation. In our considered view, the assessee is eligible to claim the above deduction even in 153A assessment even though the same was not considered by the AO. Since the above deduction was legitimately claimed by the assessee much before initiation of the search and seizure operation, the claim should be allowed as deduction in 153A assessment also. Accordingly, AO is directed to allow this deduction. With regard to other deduction u/s 80G(5), the assessee has not claimed before the AO even though it is the assessee’s claim that there was some hitch in claiming the above deduction while filing the return of income and also assessee has valid documents to prove that the deduction is legitimate. Since, assessee failed to claim this deduction before completion of the regular assessment, assessee cannot claim the same in assessment proceedings u/s 153A - Decided partly in favour of assessee
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