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I'm a bit confused by the usage of さしあげる in this sentence from Kanji in Context:
ただ今、来客中ですので、後ほどこちらからお電話さしあげます。 We have a guest at the moment, so we'll call you later.
To me, お電話いたします or even お電話いたしてさしあげます are more grammatical. Maybe it's really お電話(を)さしあげます? (I'll give you a call).
[差]{さ}し[上]{あ}げる is [謙譲語]{けんじょうご} for words like あげる and やる, as well as してあげる. By itself it means to give (with a sense of great respect), and as a subsidiary verb ([補]{ほ}[助]{じょ}[動]{どう}[詞]{し}), it adds a great sense of respect (for the person receiving the action) to the verb it is helping.
[致]{いた}す is basically 謙譲語 for する.
電話（を）する（いたす） can be thought of as: "to call".
電話（を）してあげる（さしあげる） can be thought of as: "to give a call".
In the sentence, the callee is telling the caller to expect a call back. This creates a sense of "waiting"; so, instead of just "calling", the person will "give a call back" (i.e., 電話をしてあげる). However, in business situations 謙譲語 is preferred on the phone. So, the frank-sounding してあげる becomes 差し上げる.
As to お電話（を）いたしてさしあげます, converting back from 謙譲語 would yield 電話（を）してしてあげる, which is blatantly incorrect.
お電話差し上げる reduced an を but it's correct in a grammatical sense.
To keep it simple, 「差し上げる」 is the 謙譲語 of 「やる」.
In 「お電話を差し上げる」, 「差し上げる」 is the predicate, thus it is a polite way to say 「お電話をやる」.
In 「お電話をして差し上げる」, 「する」 is the predicate, thus it's NOT POLITE AT ALL. The sentence means 「電話をして」 + 「やる」. It's really bad to say 「してやる」.
「お電話を差し上げる」 would imply that the person who's going to receive that call is expecting to get that call.
So I personally believe it's simpler, more direct and more polite to say 「お電話致します」「お電話をさせていただきます」.
Hope this helps!
