Under section 80 gg

80gg is available only to those who do not receive hra from the employer. It's for the non salaried Assessee. 

80gg is available only to those who do not receive hra from the employer. It's for the non salaried Assessee. 

If you got recd HRA, action of IT deptt is right, if not got HRA, reply to them as your claim is allowable.

Deduction U/s 80GG is available only if you don't receive HRA