Held that donations to entities approved under section 80G(2)(a)(iiif) were not mentioned under section 80G(4) of the Act. The Commissioner (Appeals) was right in restoring the matter to the Assessing Officer to grant deduction to the assessee under section 80G of the Act in respect of donations to Tata Institute of Social Sciences registered under section 80G(2)(a)(iiif) of the Act after verification and his order was to be confirmed. That the deduction under section 80GGA of the Act was clubbed with deduction under section 80G of the Act in the return of income but shown separately in the computation of total income. It could not be said that the assessee had not claimed such deduction in the return of income. It was not the claim of the Revenue that in the return filed by the assessee such functionality was available at that time. In view of this, there was no infirmity in the order of the Commissioner (Appeals) directing the Assessing Officer to verify the claim and grant it while giving effect to the appellate order. Held that as the assessee had not claimed benefit of sections 11 and 12 of the Act, there was no question of granting the benefit of carrying forward the deficit of this year to the next year.(AY.2017-18