Tribunal partially allows appeal, directs AO to permit 80G deduction, reconsider U/s. 43B claim, verify U/s. 115JA.

The Tribunal partially allowed the appeal by the assessee. It directed the AO to permit the 80G deduction claimed by the assessee, reconsider the U/s. 43B claim with appropriate evidence, and verify and allow the claim U/s. 115JA as required by law.

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Issues:
1. Denial of benefit of 80G deduction and U/s. 43B totaling Rs. 3,49,371.
2. Sustaining addition of Rs. 1,86,291 for foreign travelling expenses.
3. Direction to allow claim U/s. 115JA after verification.

Analysis:

Issue 1: Denial of 80G Deduction and U/s. 43B
The assessee contested the denial of benefit under 80G deduction and U/s. 43B totaling Rs. 3,49,371. The Tribunal found merit in the assessee's argument regarding the 80G deduction. The CA of the assessee did not add the donation amount while computing income, and the AO disallowed the donation under charity and added it back to the total income. The Tribunal held that the assessee's request during assessment proceedings to claim the deduction was valid, supported by receipts, and approved under section 80G. Therefore, the Tribunal directed the AO to allow the benefit of the donation claimed under 80G. However, in the case of U/s. 43B, the Tribunal noted the lack of evidence provided by the assessee before the AO or CIT(A) regarding ESI and PF payments. Thus, the issue was remitted back to the AO for fresh consideration with the direction for the assessee to furnish necessary evidence.

Issue 2: Sustaining Addition of Foreign Travelling Expenses
Regarding the addition of Rs. 1,86,291 for foreign travelling expenses, the Tribunal observed that the assessee had submitted details of the business trip expenses, including the purpose of the visit, airfare, and other incidental expenses. Despite this, the CIT(A) sustained the addition due to insufficient documentary evidence. The Tribunal decided that the issue required fresh adjudication as the AO did not have an opportunity to verify the details and evidence provided by the assessee. Therefore, the matter was remitted back to the AO for thorough examination, with instructions for the assessee to cooperate and provide all necessary details and evidence.

Issue 3: Direction to Allow Claim U/s. 115JA After Verification
The Tribunal upheld the CIT(A)'s decision to direct the AO to verify and allow the claim U/s. 115JA for the credit of tax. The Tribunal agreed that the verification was necessary for the allowability of credit under this section. Consequently, the Tribunal dismissed the grounds raised by the assessee on this issue, affirming the CIT(A)'s decision.

In conclusion, the Tribunal partly allowed the appeal filed by the assessee, directing the AO to allow the 80G deduction, reconsider U/s. 43B claim with proper evidence, and verify and allow the claim U/s. 115JA as per law.

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