2025 (9) TMI 1694

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....circumstances of the case and in law, the Ld.CIT(A) was justified in deleting the addition made by the Assessing Officer on account of dividend income ignoring the fact that dividend income was claimed exempt u/s 10(34)/10(35) of the Act despite the fact that the assessee's registration u/s 12A was in force during the previous year relevant to A. Y 2016-17 and thus contravene the provisions of section 11(7) of the Act ?" 2. "Whether, on the facts and in the circumstances of the case, the Ld. CIT(A) is erred in allowing deduction u/s 80GGA, ignoring the fact that the assessee had not claimed such deduction in the return of income and the claim was raised for the first time during appellate proceedings. No revised return was file....

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..... D/R placed strong reliance on the assessment order and the ld. Counsel for the assessee reiterated what has been stated before the lower authorities and drew our attention to the order of the Co-ordinate Bench in the case of Jamsetji Tata Trust in ITA No. 7239/Mum/2019, wherein the Coordinate Bench drawing support from the decision of the Mumbai Bench in the case of Navajbai Ratan Tata Trust vs. PCIT in ITA No. 7238/Mum/2019, wherein the Co-ordinate Bench held as under:- "Our conclusions: 68. In view of the above discussions, as also bearing in mind the entirety of the case, we are of the considered view that the impugned order of cancellation of registration granted to the assessee under section 12A must be held to be e....

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....ion, on the core issue requiring our adjudication in this appeal, is concerned. All these issues so raised by the revenue authorities are left open for adjudication at the appropriate stage such as in the assessment, or any other related, proceedings, if and so necessary. Our observations hereinabove have no bearing, or should be construed as having any bearing, on these issues. 70. The admission of additional ground of appeal is also an academic issue in the light of the above conclusions arrived by us, and there is no need to deal with that aspect of the matter either. As we have decided this appeal on the short issue about the date from which the impugned order must be held to be effective, we refrain from dealing with all other....

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....sary proof. However, as per the provisions of Section 80G(4), the donation made in excess of credits of sums in respect of deduction has to be allowed u/s 80G of the Act. As mentioned hereinabove, in the computation the assessee claimed deduction u/s 80GGA of the Act but in the return of income, only deduction u/s 80G of the Act was claimed. The AO accordingly rejected the claim of deduction u/s 80GGA of the Act. 6. When the matter was agitated before the ld. CIT(A), the ld. CIT(A) was of the opinion that since there is no column in the return in ITR-V for claiming deduction u/s 80GGA of the Act, therefore such deduction could not be claimed by the assessee due to this technical reason and accordingly directed the AO to allow the claim s....