https://www.taxtmi.com/caselaws?id=421614 The appellant's appeal regarding the disallowance of an alternative claim under section 80G for a donation amount of Rs. 1,11,111/- during section 154 proceedings was rejected by the Ld. CIT(A) and upheld by the ITAT. The appellant's inconsistent claims and the expiration of approval under section 80G(vi) before the donation date led to the dismissal of the claim for deduction. The ITAT remitted the issue to the Assessing Officer for further examination of the approval's validity, emphasizing the necessity of a revised return for revised claims and verifying approvals for deductions under the Income Tax Act. en-us Tue, 26 Apr 2022 00:00:00 +0530 Thu, 28 Apr 2022 08:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421614 The appellant's appeal regarding the disallowance of an alternative claim under section 80G for a donation amount of Rs. 1,11,111/- during section 154 proceedings was rejected by the Ld. CIT(A) and upheld by the ITAT. The appellant's inconsistent claims and the expiration of approval under section 80G(vi) before the donation date led to the dismissal of the claim for deduction. The ITAT remitted the issue to the Assessing Officer for further examination of the approval's validity, emphasizing the necessity of a revised return for revised claims and verifying approvals for deductions under the Income Tax Act. Case-Laws Income Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421614