that while computing taxable salary, the assessees were deducting u/s. 80C of
the Act, contributions to unrecognized Provident Fund. According to the
Assessing Officer ... contributions to unrecognized Provident Fund were not
eligible for deduction u/s. 80C of the Act. Further, the Assessing Officer held
Section 80C in Kerala Cooperative Societies Act, 1969
80C. [ The Kerala Co-operative Employees' Welfare Scheme. [Inserted by Kerala Act No. 22 of 2013, dated
next ground is with regard to disallowance of
deduction u/s. 80C for the A.Y 2011-12.
17. The ld. A.R to substantiate ... claim of `1,00,000/- u/s.
80C of the Act, submitted that the assessee had furnished to the
AO a list of payments made
disallowance of Rs. 50,000/- made by the Assessing Officer
U/s 80C of the Act. The ld. CIT(A) has granted relief ... payment of insurance premium amounting to Rs. 50,000/- under
Section 80C paid to Max Life Insurance dated 18/09/2011. The
appellant has submitted
facts and in law in upholding
disallowance of deductions u/s 80C of Rs. 73,189/-;
iv. that the impugned appellate order is arbitrary, illegal ... gross total income was determined at Rs.7,45,084/- and 80C deduction
was not granted as the assessee's long term capital gains
disallowance of the assessee's claim of deduction
u/s 80C of the Act. The assessee has claimed the maximum ... lakhs allowable as a deduction u/s 80C of the Act for
all the A.Ys. The assessee claimed LIC payment and also the
payment
disallowance.
6. The assessee claimed deduction of Rs. 78,398/- u/s. 80C of
the Act but failed to produce any proof in support ... assessment year under consideration
and hence, the claim of deduction u/s. 80C was rejected by the
AO. Thus, assessment was completed on a total
balances and
NSC which are tax saving investments claimed under section 80C
over the years. All these are accumulated figures. The balance
figure ... balances
and NSC which are tax saving investments claimed under section
80C over the years. All these are accumulated figures. The
balance figure
allowing deduction amounting to
Rs. 92,924/- as claimed u/s. 80C of the Income Tax Act, 1961 in respect of various
investments made ... eligible instruments as defined u/s. 80C of the Income Tax
Act, 1961.
6. Without prejudice to above referred Grounds of Appeal, the Learned
Appeals)-05 has grossly erred in disallowing
deduction u/s 80C of Rs. 51,215."
2. Firstly, we take up the sole ground taken ... assessee has challenged the disallowance of
deduction u/s 80C of Rs. 51,215/-. In this regard, ld. CIT(A) has
observed that no documents
