2014 (8) TMI 942

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..... K. Garodia (Accountant Member). This is an assessee's appeal directed against the order passed by the learned Commissioner of Income- tax-I, Lucknow dated February 21, 2014 under section 80G(5)(vi) of the Income-tax Act, 1961. 2. The grounds raised by the assessee are as under :              "1. Because the application for grant o .....

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..... d in law and the order passed be directed to be modified. 3. Because there being no provision in the Income-tax Act for granting partial, restrictive or conditional approval for specific purposes under section 80G of the Act, the order passed by the Commissioner of Income-tax being erroneous and misconceived be amended and complete/full approval be granted. 4. Because on a proper interpretation .....

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..... arned Commissioner of Income-tax. 5. We have considered the rival submissions. We find that as per the provisions of section 80G(5), approval is to be allowed under section 80G(5)(vi) to the donation made after March 31, 1992 if the institution or firm is approved by the Commissioner of Income-tax in accordance with the rules made in this behalf. We find that there is no such provision that the a .....

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