TMI Blog2022 (7) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... aim deduction u/s 80G/80GGA. As following the order made in the case of Bhoopati Shikshan Pratisthan, (supra) we hold that, the assessee is entitled for deduction claimed under VI-A/80GGA read with Section 35AC of the Act and further we direct the A.O to grant benefit of the deduction claimed by the assessee under Chapter VI-A of the Act in accordance with law. Appeal of assessee allowed. - I.T.A. No. 5093/DEL/2019 - - - Dated:- 7-7-2022 - Shri N. K. Billaiya, Accountant Member And Sh. Yogesh Kumar U.S., Judicial Member For the Assessee : Sh. Vasant B. Patel, Adv And Ms. M. A. Gohel, CA For the Department : Shri R. S. Yadav, Sr. D.R.; ORDER PER YOGESH KUMAR U.S., JM This appeal has been filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaring NIL income. Assessee had declared gross total income of Rs 24,66,037/- and also claimed deductions under chapters VI-A for Rs. 24,66,037/-. However the return was processed by Centralized Processing Centre (CPC), Bangalore u/s 143(1) of the Income Tax Act on 02-02-2016, wherein the claim of the assessee for deduction under chapters VI-A for Rs. 2,46,80,371- was denied by the CPC and the income of the assessee was assessed at Rs 2,46,80,371/- and a demand of Rs 7,43,608/- was raised vide assessment order dated 02/02/2016. 5. The assessee filed application u/s 154 of the Act to rectify the order u/s 143(1) of the Act before CPC which was not considered. Thereafter, the assessee had filed rectification application in the office. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no mistake / error in the Return of Income filed by the appellant and the adjustment made under Section 143(1) of the Act itself is illegal, invalid and bad in law. 1.4 The learned Assessing Officer and the CIT (A) failed to appreciate that all along in earlier years deduction has been claimed by the appellant trust under Chapter VI-A / Section 80-G/80-GGA read with Section 35A of the Act and such deduction has been allowed consistently and there is no change in facts of the case and on that basis the CIT (A) ought to have considered the same and allowed the said deduction under Section 80-G / 80-GGA of the Act read with 35AC of the Act. 1.5 The learned CIT (A) failed to appreciate that the failure to apply statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowable in the case of trusts/charitable institution. By relying on the orders of the Lower Authorities, submitted that the same requires no interference. 10. We have heared the parties, verified the material on record and gave our thoughtful consideration. 11. The factual matrix are not disputed by the Ld. DR. The only question arises for consideration as to whether the assessee being charitable trust which has not claimed benefits of Section 11 12 of the Act with effect from Assessment Year 2009 - 2010 onwards, having filed return as AOP, is eligible for deductions under Chapter VI-A of Income Tax Act, 1961 or not. 12. The identical issue involved in the present Appeal has been dealt and decided against the Revenue by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re suspected or the institutions/funds to whom donations were made were under lense 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 assessee is allowed. The AO is directed to grant benefit of deduction claimed by the assessee under Chapter-VIA of the Act. 13. By respectfully following the order made in the case of Bhoopati Shikshan Pratisthan, (supra) we hold that, the assessee is entitled for deduction of Rs. 24,67,036/- claimed under VI-A/80GGA read with Section 35AC of the Act and further we direct the A.O to grant benefit of the deduction claimed by the assessee under Chapter VI-A of the Act in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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