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2024 (3) TMI 612 - AT - Income TaxDeduction u/s 80P - assessee had never claimed it before the AO during the assessment proceedings - HELD THAT:- Before us, the Assessee had not filed a single document to demonstrate that the Assessee had made claim for Deduction u/s 80P of the Act. It means the assessee had never claimed any deduction u/s80P of the Act. It is a fact that the Assessee had not filed Return of Income. Hence, the AO has rightly not allowed the deduction u/s 80P of the Act as the assessee had never claimed it before the AO during the assessment proceedings as it appears from the assessment order. As per Section 80A(5) assessee has to make a claim for deduction u/s 80P of the Act in the Return of Income. In this case it is an admitted position that No Return of Income had been filed by the assessee. Also we have mentioned in earlier paragraph that no document has been filed by the assessee to prove that Assessee had made a claim for deduction u/s 80P of the Act before the AO. Hon’ble Gujarat High Court in the case of Rachna Infrastructure Pvt. Ltd [2022 (3) TMI 256 - GUJARAT HIGH COURT] held that assessee was not eligible for deduction u/s 80IA as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. Decided against assessee.
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