Adjustments u/s 143(1)(a)/Intimation u/s 143(1)(a)(ii)

V R PREMCHANDRAN (Others) (70 Points)

19 September 2022  
To my I.T.R.for A.Y. 2022-23 filed, I've received an intimation from I T Dept., that a deduction of Rs 60000 is disallowed u/s 80GG under chapter VIA, as I've failed to submit Form 10BA within the due date or extended date, asking for my online response in the portal within 30 days. I am staying in a rented accommodation paying a rent of Rs 14000 cash, but inadvertently repeated last year's rental amount (lesser than current year) in my I.T.R. Can I file 10BA now with request for condonation of delay, with actual rental amount or the one declared in I.T.R. & will the deduction be allowed; else I've to pay additional 12K as I.T. I'm in 20% slab. I'm a Sr. Citizen.