https://www.taxtmi.com/caselaws?id=752444 ITAT Delhi allowed the appeal regarding deduction under Section 80G/80GGA read with Section 35AC for donations to eligible institutions. The assessee, an AOP, had consistently claimed and received these deductions since AY 1993-94, including in scrutiny assessment for AY 2013-14. Since the assessee did not claim benefits under Sections 11 and 12, it remained entitled to Chapter VI-A deductions. The revenue failed to produce contrary evidence. The matter was remanded to AO for verification of donation details and to grant relief accordingly, following coordinate bench precedent on identical facts. en-us Wed, 08 May 2024 00:00:00 +0530 Fri, 10 May 2024 06:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752444 ITAT Delhi allowed the appeal regarding deduction under Section 80G/80GGA read with Section 35AC for donations to eligible institutions. The assessee, an AOP, had consistently claimed and received these deductions since AY 1993-94, including in scrutiny assessment for AY 2013-14. Since the assessee did not claim benefits under Sections 11 and 12, it remained entitled to Chapter VI-A deductions. The revenue failed to produce contrary evidence. The matter was remanded to AO for verification of donation details and to grant relief accordingly, following coordinate bench precedent on identical facts. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752444