Friends,
During the AY,
1) the company paid donation and claimed deduction under section 80G. The payer company has the exemption certificate of donee under section 80G(5) issued by DIT(exemptions). In the course of assessment under section 143(3) the AO never asked for details of donation and certificate. He has disallowed it in the 143(3) Order.
2) The AO has also granted less TDS than that claimed in the ITR and reflected in 26AS.
Does these fall within the ambit of making an application under section 154.Is it a mistake apparent from record.?
Regards,
CAclubindia
