Deductions under 80c for Deceased Assessee

But madam in case of 54EC bonds high court allowed it for legal heir.

Kindly please see this madam.

After the death of the assessee, legal heir enters into the shoes of the assessee for all taxation purpose. Legal representative cannot be differentiated from the assessee for this purpose. If the assessee were liable to pay capital gains tax, the benefit of section 54 which forms part of the scheme of taxation of capital gains then legal heir cannot be denied because the latter condition of section 54 was fulfilled by his legal representative. Refer Madras High Court in C.V. Ramanathan v. CIT [125 ITR 191] and Andhra Pradesh High Court  in Late Mir Gulam Ali Khan v. CIT [165 ITR 228],