2012 (6) TMI 866

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..... Member) This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals)-VIII, Kolkata in appeal no.452/CIT(A)-VIII/Kol/08-09 dated 28-09-2011 for the assessment year 2005-06. 2. In this assessee's appeal, the assessee has raised following grounds of appeal :- "1) For that on the facts and in the circumstances of the case, the CIT (A) erred both in law .....

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..... r before the AO but raised for the fist time in appellate proceedings. 3) For that on the facts and in the circumstances of the case, the CIT(A) having accepted the fact that the appellant had substantiated before him with evidence that it had paid donations to political parties and the CIT(A) having admitted that Sec 800GB permitted deduction in respect of donations paid to political parties, h .....

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..... epresented on behalf of the revenue. 4. It was submitted by the learned AR that the only issue in this appeal was against the action of the learned Commissioner of Income-tax(Appeals) in not allowing the assessee's claim of deduction u/s. 80GGB of the donations made by the assessee to political parties in respect of ₹ 45 lakhs given to Congress party and ₹ 80 lakhs given to BJP. 5. I .....

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..... ed to grant deduction to the assessee. 6. In reply, the learned CIT/DR has vehemently supported the orders of the Assessing Officer and the learned Commissioner of Income-tax (Appeals). It was the submissions that in view of decision of the Hon'ble Supreme Court in the case of Goetze (India) Ltd (refer to supra) as the assessee had not made the claim in the original return nor had the assessee fi .....

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..... n. In the circumstances, respectfully following the ratio laid down by the Hon'ble Supreme Court in the case of Goetze (India) Ltd (refer to supra), the Assessing Officer is directed to grant the assessee's claim of deduction u/s. 80GGB of the donations made by the assessee to political parties in respect of ₹ 45 lakhs given to Congress party and ₹ 80 lakhs given to BJP. 8. In the res .....

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