TaxTMI 
TaxTMI 
2024 (5) TMI 497
X X X X Extracts X X X X
X X X X Extracts X X X X
....aimed by the appellant for a sum of Rs. 24,00,000/- under Chapter VI-A of the Act i.e. Section 80- G/80GGA read with Section 35AC of the Act by the AO, CPC has been upheld. 2. The brief fact leading to the case is this that the appellant, a Public Charitable Trust, formed on 12.11.1987, engaged in carrying on charitable activities since its inception, filed the return for the year under consideration on 29.07.2014 in the status of Association of Persons (AOP) declaring total income at Rs. Nil. 3. The assessee received shares of Bajaj Auto Limited towards its corpus in the year 1987-88. Subsequently, by and under the order dated 18.12.2007, passed by the Hon'ble Bombay High Court, in terms of the scheme of arrangement of demerger between B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to mention that on the identical facts other Associate Trusts of the appellant trust preferred appeals against the order of rejection under Section 154 of the Act which stood rejected. 5. Since nothing was forthcoming on the application for rectification made under Section 154 of the Act against the intimation issued under Section 143(1) of the Act denying deduction under Section 80GGA of the Act the appellant before us was finally advised to file appeal before the First Appellate Authority against the intimation under Section 143(1) of the Act which has culminated into the impugned order of confirmation of the addition made by the Ld AO, CPC under Section 143(1) of the Act. 6. We have heard the rival submissions made by the respective pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t claim by the Ld. AO in terms of provisions of Section 143 (1)(a)(ii) read with explanation to the such Section as also the observation made by the Ld. CIT(A). 9. On the other hand the case made out by the assessee is this that considering the non compliance with the provisions of Section 11(5) read with Section 13 (1) (d) of the Act, the Appellant did not claim the benefit of Section 11 and 12 of the Act as it reflects from the intimation under Section 143(1) of the Act and, therefore, the appellant is fully justified and is entitled to deduction under Section 80G / 80GGA of the Act in respect of the donations paid to the eligible institutions. 10. It is the further case made out by the assessee that the appellant right since Assessment....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... CPC's intimation order issued under Section 143 (1) of the Act. If that be so, then we find that the assessee is entitled to deduction under Section VI-A/80G/80GGA read with section 35 AC of the Act. We also note that the assessee has been granted relief as claimed for since 1993-94 and even also in the scrutiny assessment for Assessment Year 2013-14 which is also on record. In fact, such claim of the assessee has not been able to be controverted by the Ld. DR by producing any evidence contrary to the same at the time of hearing of the instant appeal. We have further considered the order passed by the coordinate bench on the identical facts and circumstances of the case wherein the said assessee trust has been granted relief under Section....