TMI Blog1993 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... issue raised in this appeal pertains to the disallowance of deduction claimed under section 80G of the Income-tax Act, 1961 on a sum of Rs. 30,000 paid to Manipal Institute of Technology Trust. The disallowance was made on two counts, firstly, the Exemption Certificate under section 80G was found to be in a different name, secondly, the amount was paid for admitting the assessee's son in the insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " with reference to the dictionary meanings. He placed his reliance on the ratio laid down by the Apex Court in the case of Unni Krishnan J.P. v. State of A.0. [1993] 1 SCC 645. Alternatively it was argued that 50 per cent of the total claim may be allowed as the Apex Court has held that at least, 50 per cent of the seats in every professional college shall be filled by the nominees of the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technology was formerly known as Manipal Engineering College. Hence we find no infirmity in the certificate. We reproduce here the copy of the receipt dated 10-8-1982 : " MANIPAL INSTITUTE OF TECHNOLOGY TRUST MANIPAL, S. INDIA E 3457 No.005623 Dated : 10-8-1982 Received from Sri Bachubhai K. Patel Radha Sadan, M.B. Rout Road, Shivaji Park, Bombay, a sum of Rupees Thirty thousand only to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for quidpro quo is not donation. This view was taken by the Apex Court in the case of P.V.G. Raju. We find that the element of quid pro quo did exist in the facts of the present case. The dominant object as described on the face of the receipt was " benevolence for admission of assessee's son ". The benevolence shown by the institute was for a consideration of Rs. 30,000. Therefore, the use of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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