Appeal partially allowed: Deduction under section 80GGB allowed, 80G(5) claim dismissed.

The Tribunal partially allowed the appeal, directing the AO to allow the deduction claimed under section 80GGB but dismissing the claim under section 80G(5) due to non-claim before the regular assessment completion. The Tribunal emphasized that if a deduction was legitimately claimed before the search operation, it should be allowed in the assessment under section 153A.

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Issues:
- Claim of deduction u/s 80GGB and u/s 80G(5) not allowed in original return but claimed in response to notice u/s 153A
- Disallowance of deduction by Assessing Officer
- Appeal before CIT(A) challenging the disallowance
- Additional evidence submitted by the assessee
- Admissibility of additional evidence
- Arguments presented by the assessee and the revenue
- Tribunal's decision on the deduction claims

Analysis:

1. Claim of Deduction u/s 80GGB and u/s 80G(5):
The appellant initially filed a return admitting an income and later, in response to a notice u/s 153A after a search operation, claimed deductions u/s 80GGB and u/s 80G(5) totaling to a certain amount. The Assessing Officer disallowed the deductions as they were not claimed in the original return. The CIT(A) upheld this decision, emphasizing that the purpose of section 153A is to tax additional income detected post-search. The appellant's attempt to claim deductions not allowed in the original assessment was deemed impermissible. The CIT(A) relied on legal precedents to support the decision that the provision is for the benefit of the Revenue, not the assessee.

2. Appeal and Additional Evidence Submission:
The appellant, dissatisfied with the CIT(A)'s decision, appealed before the Tribunal, challenging the disallowance of deductions. During the proceedings, the appellant submitted additional evidence to support the deduction claims. The Tribunal admitted the additional evidence as it was deemed crucial for the case.

3. Tribunal's Decision:
After considering the submissions and evidence, the Tribunal noted that the appellant had filed a rectification petition before the AO to claim the deduction of &8377; 3,00,000/- before the search operation. The Tribunal referred to a High Court decision stating that if a deduction was legitimately claimed before the search operation, it should be allowed in the assessment u/s 153A. Therefore, the Tribunal directed the AO to allow the deduction of &8377; 3,00,000. However, the claim for the deduction of &8377; 2,50,000 u/s 80G(5) was dismissed as the appellant had not claimed it before the regular assessment was completed.

In conclusion, the Tribunal partly allowed the appeal, directing the AO to allow the deduction claimed under section 80GGB while dismissing the claim under section 80G(5) due to non-claim before the regular assessment completion.

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