Additional section 80JJAA claim can be entertained in appeal, subject to verification of quantum and statutory eligibility.

A deduction claim under Chapter VI-A is not barred merely because it was omitted from the return of income, and the first appellate authority should entertain and examine such an additional claim when raised during appeal. The Tribunal applied the co-terminus powers of the appellate authority and treated the assessee's section 80JJAA claim as maintainable. However, allowability of the deduction depended on verification of the relevant quantum and satisfaction of the statutory conditions, which had not been examined at assessment. The matter was therefore sent back to the Assessing Officer for limited verification of eligibility and computation.

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Issues: Whether the assessee could raise an additional claim for deduction under section 80JJAA of the Income-tax Act, 1961 before the first appellate authority despite not having claimed it in the return of income, and whether the matter required verification of quantum and statutory conditions by the Assessing Officer.

Analysis: The additional claim was not part of the return of income or the original appeal papers, but was raised before the first appellate authority after the relevant favourable judicial pronouncement. The Tribunal held that a deduction claim under Chapter VI-A is not barred merely because it was not included in the return, and that the appellate authority, having co-terminus powers, ought to have entertained and examined the claim. At the same time, the allowability of the claim under section 80JJAA depends upon scrutiny of the quantum and fulfillment of the statutory conditions, which had not been examined at the assessment stage.

Conclusion: The additional claim under section 80JJAA was held to be entertainable, but the issue was remanded to the Assessing Officer for limited verification of the quantum and eligibility conditions.

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