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TMI Blog2022 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ER CHAPTER VI-A/SECTION 80-G/ 80GGA READ WITH SECTION 35 AC OF THE ACT RS. 45,58,990/- : 1.1 On the facts and in the circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals) [CIT(A)] erred in confirming the denial of Deduction claimed by the Appellant for a sum of Rs. 4^5,58,990/- under Chapter VI-A / Section 80GGA read with Section 35AC of the Act in respect of donation paid to eligible trusts. 1.2. The learned CIT (A) erred in dismissing the appeal without dealing with the submissions made by the appellant. The Appellant submits that the order passed by the CIT (A) is based on non-application of mind and therefore should be struck down. 1.3. The CIT (A) failed to appreciate that there is no mistake / er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(1) of the Act wherein the deduction of Rs. 52,00,000/- claimed by the assessee under Chapter VI A of the Act in respect of donation paid to eligible trust has been rejected. The assessee has filed an application for rectification before the CPC. The application filed by the assessee for rectification has been rejected and sustained adjustment made by the CPC. 4. Aggrieved by the rejection of the rectification application, the assessee has preferred an appeal before the CIT (A). The Ld.CIT (A) vide order dated 04/07/2019 rejected the appeal filed by the assessee. 5. Aggrieved by the order dated 04/07/2019 passed by the Ld.CIT (A), the assessee has preferred the present appeal on the grounds mentioned above. 6. The Ld. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of income. Based on die facts of the case and in view of the information as given in the return, deduction under Chapter VI-A was not allowed in case of an entity which is claiming exemption under section 11 and in whose case no portion of the income is not exempt in view of the provisions of section 13. This is so since deduction under Chapter VI-A is to be allowed while computing the total income of an assessee and in the case of entities claiming exemption under section 11, the income is not included in total income. 4.6 Section 154 provides for rectification of mistake which is apparent from record. The Hon'ble Supreme Court in T.S. Balaram, ITO vs. Volkart Brothers & others [(SC) 82 ITR 50] have held that mistake must be obvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mistake apparent on the face of the record... . . . In order to bring in application under section 154, the mistake must be 'apparent' from the record. Section 154 does not enable an order to be reversed by revision or by review, but permits only some error which is apparent, an the face of the record to be corrected. Where an error is far from self-evident, it ceases to be an apparent It is, no doubt, true that a mistake capable of being rectified under section 154 is not confined to clerical or arithmetical mistakes, On the other hand, it does not cover any mistake which may be discovered by a complicated process of investigation, argument or proof." 4.7 from the return of income, as noted above it is apparent that exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0G has been allowed to the assessee. In AY 2013-14 in scrutiny assessment proceedings, the assessee's claim was allowed and in Assessment Year 2015-16, the assessee 's claim of deduction u/s 80GGA was accepted by the CPC as is evident from the intimation u/s 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 80G6A/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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