https://www.taxtmi.com/highlights?id=77326 Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA read with Section 35AC - The Appellate Tribunal noted that the appellant had not claimed the benefit of Sections 11 and 12 of the Act, as reflected in the AO's intimation order under Section 143(1) of the Act. Therefore, the appellant was entitled to deduction under Section 80GGA of the Act. Considering the appellant's consistent claims for deduction under Section 80GGA since Assessment Year 1993-94, and the absence of contrary evidence presented by the Revenue, the Tribunal upheld the appellant's entitlement to the deduction. en-us Fri, 10 May 2024 11:00:15 +0530 Fri, 10 May 2024 11:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77326 Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA read with Section 35AC - The Appellate Tribunal noted that the appellant had not claimed the benefit of Sections 11 and 12 of the Act, as reflected in the AO's intimation order under Section 143(1) of the Act. Therefore, the appellant was entitled to deduction under Section 80GGA of the Act. Considering the appellant's consistent claims for deduction under Section 80GGA since Assessment Year 1993-94, and the absence of contrary evidence presented by the Revenue, the Tribunal upheld the appellant's entitlement to the deduction. Highlights Income Tax Fri, 10 May 2024 11:00:15 +0530 https://www.taxtmi.com/highlights?id=77326