TMI Blog2022 (2) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction under section 80G has been allowed to the assessee. In AY 2013-14 in scrutiny assessment proceedings, the assessee's claim was allowed and in AY 2015-16, the assessee's claim of deduction under section 80GGA was accepted by the CPC as is evident from the intimation under section 143(1) of the Act dated 02.08.2016. Thus, disallowance of assessee's claim of deduction under Chapter-VIA in the impugned AY was purely a computational error which could have been rectified under section 154 - The assessee had furnished relevant documents evidencing the donations made eligible for deduction under section 80GGA/80G of the Act. The same were not disputed by the Department. It is not a case where the assessee's donations w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC of the Act, respectively. The assessee claimed deduction of ₹ 23,23,164/- in the return of income in respect of said donations. The return of income was processed by CPC, Bangalore under section 143(1) of the Act. The deduction claimed by the assessee under Chapter-VIA were denied to the assessee without affording any opportunity of hearing. The assessee filed rectification petition under section 154 of the Act. The CPC, Bangalore vide order dated 16.04.2019 rejected assessee's rectification petition. The ld. Authorized Representative (AR) pointed that a perusal of the order under section 154 would show that in reasons for rectification, it was specifically pointed that though the assessee is a Trust registered under section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment vehemently defended the impugned order and prayed for dismissing appeal of the assessee. 5. Submissions made by rival sides heard, orders of the authorities below examined. The short issue in the present appeal is whether the assessee's claim of exemption under section 80G/80GGA denied by CPC in 143(1) proceedings is allowable and the denial of same is a mistake apparent on record. 6. The assessee in its return of income for the impugned AY had claimed deduction under Chapter-VIA i.e. under section 80G/80GGA in respect of certain donations. Though, the assessee is a Trust registered under section 12A of the Act, however, the assessee is filing return of income in the status of AOP and has not claimed the benefit of exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the intimation under section 143(1) of the Act dated 02.08.2016. Thus, disallowance of assessee's claim of deduction under Chapter-VIA in the impugned AY was purely a computational error which could have been rectified under section 154 of the Act. The assessee had furnished relevant documents evidencing the donations made eligible for deduction under section 80GGA/80G of the Act. The same were not disputed by the Department. It is not a case where the assessee's donations were suspected or the institutions/funds to whom donations were made were under lens of suspicion, therefore, the observations made by CIT(A) for dismissing assessee's appeal are unsustainable. Consequently, the impugned order is set-aside and the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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