TMI Blog2022 (12) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act rectifying the assessment of the partners by reducing the income received by way of remuneration, thereby, granting the desired relief at the hands of the partners. Since, rectification orders have been passed in respect of the partners, the ground raised becomes in-fructuous. Disallowance of deduction claimed u/s 80G - assessee had claimed deductions u/s 80G, however, the Assessing Officer overlooked assessee s claim - HELD THAT:- Considering the fact that the Departmental Authorities have not decided assessee s claim of deduction under Section 80G of the Act and in any case of the matter, assessee s rectification application on the issue is pending before the Assessing Officer, we restore the issue to him with a direction to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essional fee was refundable, despite the Appellant providing e-mail communications to establish the nature of the advance. C. Grounds relating to dis-allowance of business promotion expenses. 5. The learned Assessing Officer erred in dis-allowing business promotion expenses incurred by the Appellant. 6. The learned Assessing Officer erred in making a ad-hoc disallowance of business expenses incurred by the Appellant. 7. The learned Commissioner (Appeals) erred in observing the a part of the expenses are of personal nature. D. Grounds relating to non granting a deduction under section 80G of the IT Act. 8. The learned Assessing Officer erred in not granting deduction under section 80G of the IT Act. 3. At the outset, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submitted, since, rectification orders have been passed in respect of the partners, the ground raised becomes in-fructuous. In any case of the matter, he submitted, the issue is tax neutral as the rate of tax, both, at the hands of the assessee and the partners are same. 6. The learned Departmental Representative agreed with the aforesaid submissions of the assessee. 7. Keeping in view the submissions of the parties, the ground having become infructuous, is dismissed. 8. In ground no. D, the assessee has raised the issue of disallowance of deduction claimed under section 80G of the Act. 9. Before us, learned counsel appearing for the assessee submitted, though, the assessee had claimed the deduction under section 80G of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences. However, learned Commissioner (Appeals) failed to take notice of assessee s submission. 13. In view of the above, we accept assessee s request for admitting the ground raised as additional ground. 14. However, considering the fact that the Departmental Authorities have not decided assessee s claim of deduction under Section 80G of the Act and in any case of the matter, assessee s rectification application on the issue is pending before the Assessing Officer, we restore the issue to him with a direction to examine assessee s claim of deduction under Section 80G of the Act with reference to the supporting evidences filed by the assessee. 14. Needless to mention, the Assessing Officer must decide the issue in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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