Tribunal grants deduction for AOP under Section 80-GGA for 2014-15 assessment year.

The Tribunal allowed the appeal concerning the denial of deduction under Chapter VI-A/Section 80-GGA for the assessment year 2014-15, as the appellant, an Association of Persons (AOP), was eligible for the deduction. The Tribunal directed the Assessing Officer to grant the deduction following precedent for charitable trusts. However, the second appeal challenging the denial of deduction and the merging of intimation under Section 143(1) was dismissed as the appellant chose to withdraw the appeal during the hearing, which was accepted by the Tribunal.

---

---

Issues Involved:
1. Denial of deduction under Chapter VI-A/Section 80-G/80GGA read with Section 35AC of the Income Tax Act, 1961 for the assessment year 2014-15.
2. Admissibility of the appeal against the intimation under Section 143(1) of the Act and denial of deduction under Chapter VI-A/Section 80GGA read with Section 35AC of the Act for the same assessment year.

Analysis:

Issue 1: Denial of Deduction under Chapter VI-A/Section 80-G/80GGA Read with Section 35AC:
The appellant contested the denial of deduction under Chapter VI-A/Section 80-GGA amounting to Rs. 24,72,966. The Central Processing Centre initially disallowed the deduction, and the appeal before the Ld.CIT(A) was dismissed. The appellant argued that as an Association of Persons (AOP), not claiming exemption under section 11 of the Act, the denial based on the assumption of exemption was incorrect. The Ld. CIT(A) upheld the denial, citing the entity's claim of exemption under section 11. However, the appellant referenced similar cases where deductions were allowed under Chapter VI-A for charitable trusts. The Tribunal, following precedent, directed the AO to grant the deduction claimed by the appellant under Chapter VI-A of the Act.

Issue 2: Admissibility of Appeal Against Intimation under Section 143(1) and Denial of Deduction:
In the second appeal, the appellant challenged the CIT(A)'s refusal to admit the appeal due to a delay and the merging of the intimation under Section 143(1) with the order under Section 154. Despite the appellant's arguments, the CIT(A) upheld the denial of deduction and dismissed the appeal. During the hearing, the appellant chose to withdraw the appeal, which was accepted by the Tribunal, resulting in the dismissal of the appeal.

In conclusion, the Tribunal allowed the appeal related to the denial of deduction under Chapter VI-A/Section 80-GGA for the assessment year 2014-15, based on the appellant's eligibility as an AOP and the consistent allowance of deductions for charitable trusts in similar cases. The second appeal was dismissed as withdrawn by the appellant.

---