9911796707
TMI Blog2022 (4) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise than by revised return. Furthermore we note that Ld. CIT(A) has referred that the donee s approval had expired by the time the donation was made by the assessee. If this fact is correct assessee s claim cannot be sustained. However since this is a matter of verification of records we consider it appropriate to remit the issue to the file of AO. The assessing officer shall examine the documentary evidence of the validity of the donee's approval. If the same has not expired the assessee's claim shall need to be considered as per law. If the same has expired the assessee shall not have any legal claim for deduction. Accordingly the issue stands remitted to the file of Assessing Officer - Appeal by the assessee stands allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the CPC on 18/02/2014 (i.e. after the original return was processed) claiming it as original return. In this return the assessee has withdrawn the claim of deduction u/s.80GGA of ₹ 1.11,111/- made in the return of income filed on 28/09/2012 but reduced the equivalent amount from the business income as expenses incurred. In support of such claim of enhanced expenses and the validity / genuineness of the same, no reasons have been submitted by the assessee. Therefore, cognizance of the same was not taken in the order u/s.154 dated 23/06/2020 and duly rejected for the reasons discussed in detail in the said order: 3.1 Now vide the instant application for rectification under consideration, the assessee has made a new claim that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention during assessment proceedings and even in appellate proceedings found to be ingenuine. Moreover, it is found that the appellant constantly changing his claim of deduction in respect of donation amount of ₹ 1,11,111/-. The original return dated 28.09.2012 he claimed the donation u/s 80GGA. In another return filed on 18.12.2014 withdrawn the claim of donation. In rectification application it is requested that he wrongly claimed deduction u/s 80GGA, which should be claimed us 80G of the Income Tax Act. Therefore, the donation the intention of the appellant regarding the claim of donation of ₹ 1,11,111/- is found to be ingenuine. 7. Further, as per submission made by the appellant, the approval received u/s 80G(vi) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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