Deduction u/s 80G & 80GGA if clubbed in computation and not in ITR form can be allowed with verification: ITAT rules for Tata

The Mumbai Bench of the ITAT allowed charitable deduction claims under Sections 80G and 80GGA together, even though the return did not have a separate column for 80GGA, provided the donor furnished all required evidences and the calculation is verifiable. The tribunal emphasised that rejection on mere form design (ITR format limitations) was not warranted. The decision is significant for trusts and institutions in claiming deductions when statutory forms have structural constraints.