Assessee entitled for Deduction U/s. 80GGB first time claimed before CIT(A) related to donation to political parties

Calcutta High Court held In the case of CIT Vs. Britannia Industries Ltd. that Where assessee made donation to political parties, same was not claimed as a deduction nor claimed by filing a revised return nor made a claim before the AO but same was claimed first time before the CIT(A), assessee was entitled to deduction. There is no conflict between the Gurjargravures (P) Ltd. (supra) and Goetze (India) Ltd. (supra). In the former a claim for exemption was for the first time put up before the Appellate Assistant Commissioner who rejected the claim as not made before the I.T.O. This rejecti...