04 October 2016
I AM PANKAJ MODI ADVOCATE STATE THAT I HAVE FILED RETURN OF INCOME FOR A.Y. 2014-15, FOR ONGC EMPLOYEE SALARY RETURN IN WHICH DEDUCTION U/SEC. 17(2)(VII) - PRBS, (POST RETIREMENT BENIFIT SCHEME) REMAIN TO BE CLAIME. RETURN IS PROCESSED BY CPC, BANGALURU. U/SEC. 143(1)(A), WE HAVE FILED RECTIFICATION APPLICATION U/SEC 154 CLAIMING DEDUCTION U/SEC. 17(2)(VII) BY E-MAIL. CPC STATED THAT YOUR CASE IS TRANSFER TO AST (LOCAL A.O. ) A.O. SAID THAT WHEN DEDUCTION NOT CLAIM IN ORIGINAL RETURN, IT WOULD NOT RECTIFY. MY QUESTION IS THAT WHETHER IT IS ALLOWABLE OR NOT IN RECTIFICATION U/SEC. 154. WE HAVE SHOWN HIM MEANING AND CASES OF MISTAKE APPARENT ON RECORD AND MEANING OF RECORD. WHAT IS THE REMEDY FOR DEDUCTION CLAIM.
04 October 2016
Omission to claim a deduction will not fall under mistake apparent on record. If you still feel you are right file an appeal before CIT appeals.