Hello Sir / Madam / Friends,
An assesee has received Intimation u/s-143(1)(a) for proposed adjustment for claiming both HRA exemption u/s-10(13A) & deduction u/s-80GG. So, the Department disallow deduction u/s-80GG as the assessee was in receipt of HRA.
The assessee has satisfied all the conditions for claiming deduction u/s-80GG & also filed form 10BA. And as far as the receipt of HRA is concerned, it is only for the months of February & March, 2019 when he was on payroll with a new company & TDS deducted /s-192. For the period April 2018 to January 2019, he worked as a consultant in an engineering firm for which TDS deducted u/s-194J.
Hence, accordingly he claimed deduction u/s-80GG for April to Jan 2019 & HRA exemption u/s-10(13A) for Feb & March, 2019.
He is having all rent receipts, rent agreement, TDS certificates, payslips, etc.
Can he submit his response to this intimation online explaining the same & attaching proofs?
Or accept the unintentional mistake if the provision is like you cannot claim deduction u/s-80GG even if you receipt HRA even for a month during the whole Previous Year, which seems to be very illogical?
Please Clarify. Better if a relevant case can be referred.
Thanks in Advance.
CAclubindia
