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TMI Blog2022 (12) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... e without issuing Show cause notice. The Ld. CIT (Appeals) have also erred in not taking the said ground into the consideration. 2. The Ld. CIT (Appeals) has erred in upholding the order of Ld. A.O. treating the excess deduction claimed u/s 80U for Rs.50000/- as unexplained money u/s 69A. In fact the order of Ld. A.O. was silent about the section under which the addition was made. However the Ld. A.O. has calculated tax u/s 115BBE. 3. The Ld CIT (Appeals) has erred in upholding the order of Ld. A.O treating the donation disallowed for non production of receipt as Unexplained money u/s 69A. 4. The appellant craves leave to add, amend, alter, withdraw any grounds of appeal anytime upto the hearing of appeal." 3. The brief facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the AO during the course of assessment proceedings so as to impose tax under section 115BBE of the Act. The Ld. CIT(Appeals) however dismissed assessee's appeal on this ground with the following observations: "2. The main ground of appeal raised by the appellant relates to addition of deductions u/s 80U & 80G as unexplained money u/s 69A. The first issue relates to disallowance of deduction of u/s 80U of Rs.50,000/-, The assessee claimed Rs, 1,25,000/- u/s 80U for permanent physical disability under chapter VI-A. However, the AO noticed from the medical certificate issued by the medical authority that the assessee has only 55% permanent disability. The AO observed that for claiming full deduction u/s 80U, the person should have 85% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O stands confirmed and grounds taken are dismissed. 5. In this result Appeal is dismissed." 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(Appeals). We observe that the assessee is not aggrieved with the additions made by the AO and also confirmed by Ld. CIT(Appeals) in the appellate order under section 80U and section 80G of the Act. The only grievance of the assessee is that so far as addition in relation to disallowance under section 80U (permanent disability) is concerned, the AO did not mention specifically under which section the disallowance has been made. Secondly, in respect of disallowance under section 80G, the AO erred in facts and in law in invoking the provisions of section 69A of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round number 1 of the assessee's appeal is allowed. 8. With regard to second contention of the assessee that disallowance with respect of incorrect claim of donation under section 80G cannot be made under section 69A of the Act, we observe that section 69A of the Act can be invoked only in case where the assessee is found to be the owner of any money, bullion, jewellery or other valuable article which is not recorded in the books of account and the assessee offers no explanation about the nature and source of acquisition of such money, bullion, jewellery or other valuable articles. Therefore, in our considered view, the AO has erred in facts and in law in invoking the provisions of section 69A in respect of incorrect claim of deduction und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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