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2022 (4) TMI 1280 - AT - Income TaxRectification u/s 154 - ITAT's power to admit grounds otherwise than by revised return - disallowing alternative claim made u/s. 80G during proceedings u/s 154 in respect of donation for which claim was made inadvertently u/s. 80GA in the return of Income and was disallowed in the order passed u/s. 143(1) - HELD THAT:- As assessing officer has rejected the assessee's claim referring to Hon’ble Supreme Court decision in the case of Goetze India Ltd.[2006 (3) TMI 75 - SUPREME COURT] and in the said decision Hon’ble Supreme Court itself has held that their aforesaid order will not impinge on the ITATs, power to admit grounds otherwise than by revised return. Furthermore we note that Ld. CIT(A) has referred that the donee’s approval had expired by the time the donation was made by the assessee. If this fact is correct assessee’s claim cannot be sustained. However since this is a matter of verification of records we consider it appropriate to remit the issue to the file of AO. The assessing officer shall examine the documentary evidence of the validity of the donee's approval. If the same has not expired the assessee's claim shall need to be considered as per law. If the same has expired the assessee shall not have any legal claim for deduction. Accordingly the issue stands remitted to the file of Assessing Officer - Appeal by the assessee stands allowed
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