1986 (7) TMI 74

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..... on 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the Commissioner of Income-tax (Appeals') order who accepted the claim of the assessee and allowed further deduction of Rs. 32,675 under section 80G? " For the assessment year 1977-78, the asses .....

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..... ce Club's case [1979] 120 ITR 185 upheld the order of the Commissioner. The question raised is simple and it could be conveniently disposed of with reference to section 80G(1) and (4) of the Income-tax Act, 1961. The said provisions, as it then stood, provided. " 80G. Deduction in respect of donations to certain funds, charitable institutions, etc.-(1) In computing the total income of an assesse .....

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..... ave the deduction up to 50 per cent. of the total donations made while computing the total income. But sub-section (4) places a further embargo on the maximum deduction permissible. The total amount donated by the assessee exceeds rupees two hundred thousand. The subsection provides that on that part which exceeds two hundred thousand rupees, the assessee is not entitled to deduction. In the insta .....

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