07 December 2016
SIR, I have claimed deduction u/s. 80GG without filling form No. 10BA. Such case is selected for scrutiny and A. O. disallowed deduction u/s. 80GG. we want to ask that if i now file form No. 10BA then such deduction is allowable or not ? whether such not filling of form no. 10BA is proceedural mistake or otherwise ? if yes then please suggest me related case law or proceedure.