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2022 (6) TMI 263 - AT - Income TaxCIT-A power to entertain the claim of deduction otherwise then by revised returned - deduction u/s 80G of the Act in respect of donation - disallowance of deduction claimed in respect of donation - Claim before the Ld. CIT(A) rejected on the ground that he does not have power to entertain fresh claim - HELD THAT:- We find that identical issue has been decided by the Hon’ble Bombay High Court in the case of Pruthvi Brokers & Shareholders [2012 (7) TMI 158 - BOMBAY HIGH COURT] made it clear that Tribunal can entertain the claim of deduction otherwise then by revised returned. Respectfully following the above decision of the Hon’ble High Court, we admit the claim of the assessee for deduction u/s 80GGA of the Act subject to verification by the Assessing Officer. Accordingly, we restore the issue back to the file of the Ld. Assessing Officer for examining of the documents in support of claim u/s 80GGA and if the claim is found in accordance with law same may be allowed. The grounds of the appeal of the assessee are accordingly allowed for statistical purposes.
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