TMI Blog2016 (12) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the assessee read as under:- Ld. A.O. has erred on facts as well as in law in denying benefit of 80G, deduction U/s. 43B, total ₹ 3,49,371/- as shown in facts of the appeal memo filed with C.I.T.(A) on the plea that it was not claimed in return even though it is settled law that any claim made during the course of assessment proceedings has to be considered and allowed, if it is permissible under law. In this regard, Ld. C.I. T.(A) has also erred in not allowing claim of appellant which is allowable as per decisions and arguments given in letter dated 19-09-2013 which Ld. C.I.T.(A) refused to accept even though it was filed in response to his contrary observations indicated during the course of appellate proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 4,01,100/- nor did he claim donation of ₹ 1,00,000/- in respect of donation of ₹ 2,00,000/- admissible u/s. 80G as informed to AO vide letter dated 9.11.2011. 6.1 Ld. Counsel of the assessee further stated that since AO made the addition of ₹ 4,01,100/- he should have allowed deduction of ₹ 1,00,000/- u/s. 80G also. With regard to deduction u/s. 43B, he stated that Assessee s CA while computing income wrongly added ₹ 1,97,450/- u/s. 43B in respect of ESI and PF even though these paid before due date of filing of return. He stated that this mistake occurred because he did not take into the consideration, the 1st provisio to section 43B. 6.2 With regard to addition of travelling allowance is concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity 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. 8.4 With regard to directing 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. Accordingly, the ground raised by the assessee stands dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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