https://www.taxtmi.com/caselaws?id=151984 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to grant the deduction under section 80G for the donation of Rs. 1,00,000 to D. C. Shah Charitable Trust. The Tribunal held that the material, including the bank summary and the section 80G certificate, was on record, justifying rectification under section 154. The Tribunal distinguished the case law cited by the Revenue authorities, emphasizing that the Assessing Officer should consider all material in the assessment record for correcting mistakes. The Third Member, concurring with the Accountant Member, upheld the Assessing Officer's decision, stating that section 154 cannot rectify omissions without apparent mistakes in the record. en-us Fri, 18 Sep 1998 00:00:00 +0530 Thu, 20 Jun 2013 18:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151984 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to grant the deduction under section 80G for the donation of Rs. 1,00,000 to D. C. Shah Charitable Trust. The Tribunal held that the material, including the bank summary and the section 80G certificate, was on record, justifying rectification under section 154. The Tribunal distinguished the case law cited by the Revenue authorities, emphasizing that the Assessing Officer should consider all material in the assessment record for correcting mistakes. The Third Member, concurring with the Accountant Member, upheld the Assessing Officer's decision, stating that section 154 cannot rectify omissions without apparent mistakes in the record. Case-Laws Income Tax Fri, 18 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151984