2022 (4) TMI 1280

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....as made inadvertently u/s. 80GA in the return of Income and was disallowed in the order passed u/s. 143(1). 3. Brief facts of the case are that in an order passed section 154 of the income tax act the Assessing Officer observed as under:- 3. The application for rectification filed by the assessee is duly considered and placed on record. The claim of deduction of Rs. 1,11,111/- u/s80G now in the rectification proceedings is a fresh claim which was never made by the assessee in the original return of: income filed by the assessee on 28/09/2012 wherein in fact as discussed in detail in order u/s.154 dated 23/06/2020, the assessee had made claim of deduction of Rs. 1,11,111/- u/s.80GGA. This claim of deduction u/s.80GGA was disallow....

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....Court that any revised claim before the A0 has to be in the form of revised return which is not the fact in the instant case. The assessee has not filed any revised return and the time to file any revised return has already elapsed. Therefore, the fresh and new claim of deduction of Rs. 1,11,111/- u/s.80G made now in the application for rectification is not acceptable since there is no mistake appellant from records and therefore rejected without going in to the merits of such claim. 4. Upon assessee appeal Ld. CIT(A) confirmed the AO's action by observing as under:- 6. The appellant during the appellate proceedings, has not clarified or emphasized upon the issue discussed by the AO in his rectification order dated 23.06.202....