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TMI Blog1979 (5) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... . yr. 1972-73 the assessee made on 25th Oct., 1971 another gift of 3 acres and 32 cents of lands to the same minor son Selvaraj by document No. 942 of 1971 and on 11th Nov., 1971 made a gift of 1 acre and 82 cents of lands in favour of his minor daughter Jesy Selvammal, aged about 6 or 7 by documents No. 988 of 1971. 2. Then a few years later on 27th April, 1976 the assessee submitted perhaps voluntarily two gift-tax returns, one for the asst.yr. 1971-72 and the other for asst. yr. 1972-73. For the asst. yr. 1971-72 he valued the gift to his minor son at Rs. 17,700 and claimed exemption under s. 5(xii) of the GT Act for education to the extent of Rs. 10,000. The other gift to the minor daughter for that asst. yr. was valued at Rs. 7,710 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gifts are for purposes of education. The main ground raised by the Department is itself to state that the learned AAC overlooked the specific mention in the gift deed itself that it was being made out of natural love and affection for the donee and that there was therefore no basis legal or factual to disregard the specific averment and gave relief on premises, which had no factual or legal foundation. We are not inclined to accept this submission of the departmental representative. Just because there is no recital in the documents that the gifts are for education it cannot be stated that the assessee has not established that the gifts are for education. The recital in the document is only a piece of evidence, perhaps an important piec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the four gifts were for purposes of education. 5. The fact that there is a recital that the gift is made out of love and affection is not at all material. It is to be noted that all gifts are made out of love and affection. So that recital of love and affection does not exclude or rule out the possibility of the gift being one for education. It is fallacious to think that the purpose or object of the gift is only for love and affection and not for education. Love and affection is not the object of the gift. It only induces the donor to make a gift to the donee. The object can be education or charity. In this case, it is for education of the children. Inducement for the gift, which is love and affection should not be confused with the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed by him. So the appeal by the assessee was only for exemption of Rs. 15,000 and Rs. 10,000 respectively. So the AAC had allowed only that much and nothing more. However to avoid confusion in future in giving effect to these orders we will point out that the AAC has given exemption only for the Rs. 15,000 for the asst. yr. 1971-72 and Rs. 10,000 for the asst. yr. 1972-73 for purposes of education. 8. Another submission of the departmental representative (though not raised in the ground of appeal) was that for the asst. yr. 1971-72 in the case of the son the exemption has been claimed only for a portion, that there was still balance value of the gift left behind unclaimed. (According to the return the exemption asked for did not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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