2012 (6) TMI 866

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.... ORDER George Mathan (Judicial Member) This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals)-VIII, Kolkata in appeal no.452/CIT(A)-VIII/Kol/08-09 dated 28-09-2011 for the assessment year 2005-06. 2. In this assessee's appeal, the assessee has raised following grounds of appeal :- "1) For that on the facts and in the circumstanc....

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....for deductions or reliefs not claimed in the return or before the AO but raised for the fist time in appellate proceedings. 3) For that on the facts and in the circumstances of the case, the CIT(A) having accepted the fact that the appellant had substantiated before him with evidence that it had paid donations to political parties and the CIT(A) having admitted that Sec 800GB permitted de....

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....esented on behalf of the assessee and Shri A.K. Singh , learned CIT/DR represented on behalf of the revenue. 4. It was submitted by the learned AR that the only issue in this appeal was against the action of the learned Commissioner of Income-tax(Appeals) in not allowing the assessee's claim of deduction u/s. 80GGB of the donations made by the assessee to political parties in respect of Rs. 45 ....

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....ase of Goetze (India) Ltd (refer to supra), the Tribunal was empowered to grant deduction to the assessee. 6. In reply, the learned CIT/DR has vehemently supported the orders of the Assessing Officer and the learned Commissioner of Income-tax (Appeals). It was the submissions that in view of decision of the Hon'ble Supreme Court in the case of Goetze (India) Ltd (refer to supra) as the assessee....