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2022 (7) TMI 633 - AT - Income TaxDeduction u/s 80-GGA of the Act read with section 35A/80-G - Assessee had not claimed any exemption u/s 11 of the Act and the assessee has been assessed as Association of Persons (“AOP”) - HELD THAT:- The Revenue has not brought to our notice any other contrary binding precedents on this issue. Therefore, respectfully following the decision of SUNFLOWER TRUST C/O. BAJAJ AUTO LTD. VERSUS ITO (E) WARD-2 (2) , NEW DELHI [2022 (7) TMI 392 - ITAT DELHI] more particularly in view of the fact that the assessee has not claimed any exemption and has been assessed as AOP and finding of Ld.CIT(A) being contrary to the records. The AO is hereby, directed to grant a deduction u/s 80-GGA of the Act read with section 35A/80-G of the Act claimed by the assessee under Chapter VI-A of the Act. Thus, Ground raised by the assessee is allowed.
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