Tribunal held that the assessee could not be denied the benefit of deduction under Chapter VI-A, merely because such payment formed part of corporate social responsibility, because that would lead to double disallowance, which was not the intention of the Legislature. The Assessing Officer was to verify whether or not the conditions necessary to claim deduction under section 80G of the Act had been met. The assessee was to file all requisite details in order to substantiate its claim before the Assessing Officer and the Assessing Officer was then to grant deduction to the extent of eligibility. The Tribunal also hedl that  the first appellate authority had powers to entertain additional claims, even if they were not made in the return of income. The assessee in principle was entitled to claim deduction of gratuity paid before the appellate authorities. Accordingly, the Assessing Officer was to quantify the amount of deduction towards gratuity and decide accordingly.( AY.2016-17)