TMI Blog2023 (11) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... from Axiz Bank in support of payment of interest of housing loan (deduction restricted upto and principal payment of housing loan as per certificate from the bank in support of deduction u/s 24(b) - We, therefore, direct the revenue to allow the claim of assessee as stated above. We respectfully consider the order of Goetz India Ltd, [ 2006 (3) TMI 75 - SUPREME COURT] Here, two issues are formulated, weather the unclaimed deduction can be claim before the assessing authority without filing the revised return and weather the power of the appellate authority can allow the claim of deduction which was not claimed in the return of income. We adjudicate the second issue. In our opinion the appellate authority has coterminous power to accept the deduction which was not claimed in ITR. So, the entire claim u/s 80C is eligible claim of deduction. During the hearing the assessee had submitted all relevant documents which are also considered by the appellate authority. We accept the claim of assessee related to deduction u/s 24(b), 80C 80D of the Act. Accordingly, we set aside the order of the ld CIT(A) with a direction to allow the deduction, claimed by the assessee. Appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see preferred an appeal before the ld. CIT(A) where the appeal of the assessee was dismissed by sustaining the order passed by the AO. 4. Aggrieved by the above order, assessee is in appeal before the Tribunal for judicious consideration. At the time of hearing, ld. AR submitted that assessee has filed all the supported evidence before the ld. AO along with petition filed u/s 154 by producing the following evidences: 1. Form No. 16 showing deductions u/s 24(b), 80C and 80D. 2. Certificate from Axis Bank in support of payment of interest on housing loan Rs. 1,69,965/- (deduction restricted to Rs. 1,50,000/-) and principal payment of housing loan Rs. 24,441/- as per certificate from bank in support of deduction u/s 24(b). 3. The 80C was claimed in respect of the following payments/deductions from salary. Sl. No. Particulars Amount (Rs) Evidence 1 Employee s contribution of provident fund 56172 As per Form No. 16 2 Repayment of principal amount of housing loan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming and securing reliefs and in this regard the Officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him. This attitude would, in the long run, benefit the Department for it would inspire confidence in him that he may be sure of getting a square deal from the Department. Although, therefore, the responsibility for claiming refunds and reliefs rests with assessee's on whom it is imposed by law, officers should- (a) draw their attention to any refunds or reliefs to which they appear to be clearly entitled but which they have omitted to claim for some reason or other; (b) freely advise them when approached by them as to their rights and liabilities and as to the procedure to be adopted for claiming refunds and reliefs. 4. Public Relations Officers have been appointed at important centres, but by the very nature of their duties, their field of activity is bound to be limited. The following examples (which are by no means exhaustive) indicate the attitude which officers should adopt (a) Sec 17(1): While dealing with the assessment of a non-resident assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the claim of the assessee may be allowed by this Tribunal and appropriate direction may be given to the authorities below to consider the claim of assessee. 7. On the other hand, ld. DR vehemently argued and mentioned that assessee is not eligible for any of the deduction as it was not claimed during the filing of the return. Therefore, the claim before the ld. AO cannot be sustained without filing the revised return. He respectfully relied on the decision rendered by the Hon ble Supreme Court in the case of Goetz (India) Ltd. vs CIT (2006) 284 ITR 3231 (SC). 8. Further, the ld. Counsel respectfully relied on the judgment of High Court of Delhi, in the case of Commissioner of Income-tax, Delhi-IIv.Jai Parabolic Springs Ltd[2008] 172 TAXMAN 258/ 306 ITR 42 (DELHI); 16. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 6882 while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court observed that : ...An appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions. In the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be construed as some observations in the context of the provisions of section 80A(5) of the IT Act. All that we have said is that generally, the Appellate Authorities may not be justified in refusing to even consider the assessee's claim for deduction on the ground that such claim was not made in the original returns or the revised returns filed before the Assessing Officer. If any contention based upon the provisions of section 80A(5) of the IT Act is raised by the Revenue, then, obviously, such contention will have to be considered by the Appellate Authority in accordance with law. Further the appellant- assessee will have the liberty to meet such contentions, including by way of urging the very grounds raised in the present Appeal on the aspect of prospectively etc. We, therefore, clarify that we leave all such issues open for the decision of the Commissioner of Income-tax (Appeals) and thereafter, if the need be, the ITAT. 10. We heard the rival submission and perused the material available on record. Since the assessee has failed to claim sum of Rs. 1,50,000/- for interest of housing loan u/s 24(b), Rs. 1,00,000/- u/s 80C and Rs. 29,136/- u/s 80D respectively and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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