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TMI Blog2016 (5) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... . A search and seizure operation u/s 132 was conducted in the group of M/s Prathima Educational Society. The assessee is also one of the related persons with the group. Subsequent to the search, notice u/s 153A was issued and in response to the same, the assessee filed its return of income on 04/11/2010 admitting an income of Rs. 2,56,42,090/-.The AO completed the assessment in pursuance to the said return of income. 2.1 The Assessing Officer noticed from the computation of income filed with the return u/s l53A that the appellant had claimed deduction of Rs. 3,00,000/- u/s 80GGB and Rs. 2,50,000/- u/s 80G(5) totalling to Rs. 5,50,000/- which was not claimed in the original return. He did not accept the revised computation of income filed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2,61,92,090/- only, meaning thereby he was not allowed any deduction for Rs. 3,00,000/-. He noted that subsequently, a search took place in the assessee group of cases on 10-9-2009 and in response to the notice u/s 153A, the appellant filed its return of income admitting an income of Rs. 2,56,42,090/-. He claimed deduction under chapter-VIA for Rs. 5.50 lakhs (Rs.3,00,000/- u/s 80GGB + Rs. 2,50,000/- u/s 80G). Once the income was determined at Rs. 2,61,92,090/- u/s 143(1)(a) of the IT Act, it became final. If the appellant had any grievance against such determination, it had the recourse to file appeal or seek rectification under the provisions of the IT Act. That was not done. The question that arises for consideration is whether such de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue and the assessee cannot use it for staking a claim which he had failed to do in the original assessment proceedings cannot be permitted to be agitated in reassessment proceedings unless relatable to item sought to be taxed as 'escaped income'. Therefore, in reassessment proceedings u/s 147, assessee cannot seek a review of concluded item, unconnected with escapement of income for purpose of computation of escaped income. Following the same reasoning, the CIT(A) held that the deduction claimed u/s 8OGGB and 8OG(5) is not allowable and accordingly the action of the Assessing Officer is upheld. 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising the following grounds of appeal: "1. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cknowledging the donation. 2. Copy of the receipt issued by "Natya Tarangini" acknowledging donation of Rs. 5,00,000 from the assessee. 3. Copy of the order dated 07/06/2007 issued u/s 80G(5)(vi) of IT Act by the DIT(E) New Delhi granting approval to "Natya Tarangini. 7. Since the said additional evidences are crucial in determining the case of assessee, we admit the same. 8. The ld. AR of the assessee submitted that while filling the columns with the amounts of donations in the e-return, the software did not capture these donations at the point of the final computation of income and tax. He, therefore, submitted that the assessee claimed the deduction under Chapter - VIA for Rs. 5.50 lakhs (Rs. 3,00,000 u/s 80GGB + Rs. 2,50,000 u/s 80G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation petition u/s 154 before the AO to claim the Chapter VI deduction of Rs. 3,00,000/- relating to 80GG deduction, which was not disposed off by the AO. The above petition was filed before the initiation of search & seizure operation. As per the Hon'ble Rajasthan High Court decision in the case of Jai Steel (India), Jodhpur Vs. ACIT, [2013] 219 Taxman 223 (Raj), held that it is not open for the assessee to seek deduction or claim expenditure which has not been claimed in original assessment, where such assessments already stand completed, only because assessment u/s 153A in pursuance of search or requisition is required to be made. In the present case, the assessee had already claimed the deduction of Rs. 3,00,000/- before completion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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