ORDER

This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081179900(1), dated 25.09.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2. It transpires at the outset during the course of hearing with the able assistance coming from both the parties that the learned lower authorities have refused section 80GGC deduction claimed by the assessee amounting to Rs. 10 lakhs; in assessment order dated 07.02.2025 and upheld in the lower appellate discussion as under:

“4. निर्णय / Decision:

The assessee has filed its return on 20.07.2023 declaring total income at Rs.34,41,970/- after claiming deduction of Rs. 16,01,705/- under chapter- VIA of the Act. Thereafter, assessee filed the revised return on 23.12.2023 u/s. 139(5) of the Act declaring total income of Rs.34,73,227/- after claiming deduction of Rs. 16,03,350/-under chapter- VIA of the Act. The case was selected for scrutiny and assessment completed u/s. 143(3) read w