TaxTMI 
TaxTMI 
TaxTMI 
2022 (7) TMI 633
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...., both for the assessment year 2014-15. Since identical grounds have been raised, both appeals were taken up together for hearing and are being disposed off by way of consolidated order for the sake of brevity. ITA Nos.5088/Del/2019 [Assessment Year : 2014-15] 2. First, we take up assessee's appeal in ITA No.5088/Del/2019 pertaining to Assessment Year 2014-15. The assessee has raised following grounds of appeal:- I. DENIAL OF DEDUCTION UNDER CHAPTER VI-A/SECTION 80-G/ 80GGA READ WITH SECTION 35AC OF THE ACT RS. 24,72,966/-: 1.1 "On the facts and in the circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals) [CIT(A)] erred in confirming the denial of Deduction claimed by the Appellant for a sum of Rs. 24,....
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....rned Assessing Officer be directed to grant deduction under Chapter VI-A/ Section 80-G / Section 80-GGA of the Act and reduce the total income of the appellant accordingly." 3. The only effective ground raised by the assessee in this appeal is against the declining of deduction u/s 80-GGA of the Act amounting to Rs.24,72,966/-. FACTS OF THE CASE 4. Facts giving rise to the present appeal are that the Central Processing Centre, Bangalore ("CPC") vide intimation u/s 143(1) of the Act did not allow the deduction to the assessee claimed under Chapter VI A of the Act. Therefore, the assessee filed a rectification letter before the CPC. The CPC did not make any rectification and sustained the adjustment made by the AO. 5. Aggrieved against th....
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....used the material available on record and gone through the orders of the authorities below. We find that Ld. CIT(A) has decided the issue by observing as under:- 4.5. "From the provisions as reproduced above it is apparent that income or loss is computed under section 143(l)(a) after making the adjustments as per sub-clauses (i) and (ii) and the adjustments have are based entirely on the information given in the return of income. Based on the facts of the case and in view of the information as given in the return, deduction under Chapter VI-A was not allowed in case of an entity which is claiming exemption under section 11 and in whose case no portion of the income is not exempt in view of the provisions of section 13iThis is so since ded....
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.... not dependent on argument or elaboration. In our view amendment of an order does not mean obliteration of the order originally passed and its substitution by a new order... ...What the revenue intends to do in the present case is precisely the substitution of the order which, according to its, is not permissible under the provisions of section 154 and, therefore, the Tribunal was not justified in holding that there was mistake apparent on the face of the record... ...In order to bring in application under section 154, the mistake must be 'apparent' from the record. Section 154 does not enable an order to be reversed by revision or by review, but permits only some error which is apparent on the face of the record to be corrected....
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....he Act. The relevant portion of the same is as under:- "7. We find that in the preceding AY i.e. AY 2013-14 and in the succeeding AY i.e. AY 2015-16 the assessee's claim of deduction under section 80G/80GGA has been accepted by the Department. Ostensibly, the assessee has been making similar donations in the preceding and the succeeding AYs towards Chief Minister's Relief Fund, and donation to some other eligible institutions and the consequent benefit of deduction under section 80G has been allowed to the assessee. In AY 2013-14 in scrutiny assessment proceedings, the assessee's claim was allowed and in Assessment Year 2015-16, the assessee 's claim of deduction u/s 80GGA was accepted by the CPC as is evident from the intimation ....
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....iew of the fact that the assessee has not claimed any exemption and has been assessed as AOP and finding of Ld.CIT(A) being contrary to the records. The AO is hereby, directed to grant a deduction u/s 80-GGA of the Act read with section 35A/80-G of the Act claimed by the assessee under Chapter VI-A of the Act. Thus, Ground raised by the assessee is allowed. 14. In the result, the appeal of the assessee is allowed. ITA Nos.866/Del/2021 [Assessment Year : 2014-15] 15. Now, we take up assessee's appeal in ITA No.866/Del/2021 pertaining to Assessment Year 2014-15. The assessee has raised following grounds of appeal:- 1. "The learned Commissioner of Income-tax (Appeals) [CIT (A)] has erred in not admitting the appeal of the Appellant on the....