Section 80GGA — the law in short
What the courts have decided on section 80GGA, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Rashmikant Bhaichandbhai Shah v ITO, Ward-5(3)(2), Ahmedabad
ITATHelps taxpayerValidity unconfirmed
The CPC disallowed my s.80GGA deduction in the s.143(1) intimation because I have business income. Can I still get relief for the same donation under s.35(1)(ii), and can I raise it in a s.154 application?
The Ahmedabad Bench restored the matter to the Assessing Officer with a direction to examine the alternative claim under s.35(1)(ii) and to grant it if the assessee is found eligible. The Bench proceeded on the footing, recorded from the intimation, that s.80GGA is not available where the assessee has business income, and held that the authorities should assist an assessee in claiming eligible deductions rather than punish him for a bona fide mistake.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.