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2022 (11) TMI 824 - ITAT DELHIAssessment of trust - Deduction claimed under Chapter VI-A / Section 80G/80GGA r.w.s. 35AC in respect of donation paid to eligible trusts - application for rectification before the CPC was rejected - HELD THAT:- It is found that the Co-ordinate Bench of the Tribunal in the case of Parijat Trust vs. DCIT [2022 (7) TMI 633 - ITAT DELHI] has also followed the above order made in Sun Flower Trust [2022 (7) TMI 392 - ITAT DELHI]. Therefore, by respectfully following the above orders, we hold that the assessee is entitled for deduction claimed under Chapter VI-A/Section 80GGA read with Section 35AC of the Act and further we direct the A.O. to grant the benefit of deduction claimed by the assessee under Chapter VI-A of the Act in accordance with law. Appeal filed by the assessee is allowed.
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