Deductions left to be claimed while filing ROI

hello freinds,
I am recently qualified CA and have started my practice. I have phased query regarding deduction u/s 80P.
assessee is co op soc. and has filed belated return of income for AY 15-16 and now case is selected for scrutiny orders is passed by AO u/s 143(3) and made an additions of std. ded. ( @ 30%, which we claimed while filing ROI) under head House prop. which according to AO is BI and hence added... now i am appealing to CIT(A) against AO's additions...recently i have found that rental income from letting out of godown for agriculture purpose is not being availed as a deduction u/s 80 p and rather is taken under head House property and availed std. ded. so can i appeal to CIT(A) for getting it as deduction u/s 80P??can CIT(A) grant me NOW deduction u/s 80P??please help... its urgent...
thanks in advance....