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2016 (12) TMI 870 - ITAT DELHIDeduction of donations u/s 80G - originally donation as paid was claimed as expenses - while scrutiny assessment, on being pointed out, deduction u/s 80G claimed - Held that:- The AO did not accept the request of the assessee and disallow the donation under the head charity and donation and added back to the total income of the assesee which in our considered opinion is contrary to law, because there is no need to file the revised return and during the course of assessment proceedings the assessee has requested vide letter dated 19.11.2011 and claimed the deduction of donation which has not been found false/ forged or wrong by the AO. We also find that the assessee has made the payment of donation in dispute to Bengar Shiksha Samiti which is approved under section 80G of the I.T. Act and assessee has also produced the receipt of the same which has not been found false, bogus by the AO. Therefore, in our considered view, the assessee is entitled for the donation claimed by the assessee and accordingly, we direct the AO to allow the benefit of donation in dispute claimed by the assessee u/s. 80G. Claim of 43B - Held that:- We note that in respect of payment of ESI and PF is concerned, the assessee has not furnished any evidence either before the AO or before the Ld. CIT(A), which is very much essential to claim in dispute. In the interest of justice, we remit back the issue in dispute to the file of the AO to consider the same afresh after giving adequate opportunity of being heard and assessee is directed to furnish the evidence before the AO to substantiate his claim. Addition of travelling allowance - Held that:- The issue requires fresh adjudication because the assessee have not produced evidence before the AO and AO has not afforded any opportunity to verify the details/ evidences. Accordingly, the issue in dispute is remitted back to file of the AO for fresh adjudication, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO and produce all the details/ evidences before him. Direction to allow the claim u/s. 115JA after verification is concerned, we find that the Ld. CIT(A) has given a correct finding because the allowability of credit of tax u/s. 115 JA requires verification. Hence, we uphold the decision of the ld. CIT(A) on this issue wherein he directed the AO to make necessary verification and allow the credit as per law
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