2026 (6) TMI 216

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....nbhai, Sr.DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (in short "NFAC"), Delhi order dated 13.01.2026 relevant to Assessment Year 2021-22. 2. The assessee has raised the following grounds of appeal: 1. On the facts an....

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....duction u/s 35(1) of the Act amounting to Rs. 1,60,000/- without considering that the CIT(A) has power to accept the additional claims 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in confirming the disallowance of deduction under section 80GGA of the Act amounting to Rs. 1,60,000/-, without appreciating that even if the deduction was claimed un....

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....d donation was duly reflected in the return of income, however, CPC, while processing the return, disallowed the claim and the same was also not allowed in rectification proceedings under Section 154. The assessee contends that the deduction was wrongly disallowed despite fulfilment of all statutory conditions, including valid payment through banking channels and donation to an approved institutio....