9911796707
TMI Blog2016 (12) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 proceedings. Ld. AO as well as C.I.T.(A) have erred on facts as well as in law in sustaining the addition Rs. 1,86,291/- out of foreign travelling expenses. Ld C.I.T.(A) has erred on fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t since AO made the addition of Rs. 4,01,100/- he should have allowed deduction of Rs. 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 Rs. 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 concerned, Ld. Counsel of the assessee has submitted that Ld. CIT(A) has erred in sustaining the addition of Rs. 1,86,291/- out of foreign travelling expenses which was only for business trip. 6.3 With regard to directing to allow the claim u/s. 115JA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the I.T. Act, 1961. 8.1. With regard to claim of 43B of the Act is concerned, 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. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
