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2022 (7) TMI 392 - AT - Income TaxExemption u/s 11 - whether the assessee being charitable trust which has not claimed benefits of Section 11 & 12 of the Act with effect from Assessment Year 2009 - 2010 onwards, having filed return as AOP, is eligible for deductions under Chapter VI-A of Income Tax Act, 1961 or not? - HELD THAT:- The identical issue involved in the present Appeal has been dealt and decided against the Revenue by the Mumbai Bench of the Tribunal in the case of Bhoopati Shikshan Pratisthan [2022 (2) TMI 694 - ITAT MUMBAI] wherein it is held that, the assessee being a charitable trust registered u/s 12A of the Income Tax Act is entitled to claim deduction u/s 80G/80GGA. As following the order made in the case of Bhoopati Shikshan Pratisthan, (supra) we hold that, the assessee is entitled for deduction claimed under VI-A/80GGA read with Section 35AC of the Act and further we direct the A.O to grant benefit of the deduction claimed by the assessee under Chapter VI-A of the Act in accordance with law. Appeal of assessee allowed.
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