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TMI Blog2014 (8) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 approval under section 80G(5)(vi) should be allowed in respect of one particular donation. Since the Commissioner of Income-tax has granted approval to the assessee in respect of grant from the Union Bank of India for the purpose of braille printing machine, it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 of approval under section 80G moved by the appellant in the prescribed Form No. 10G being strictl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 of the provisions of section 80G of the Act 1961, once when all the conditions as laid down therein being fulfilled, the Commissioner of Income-tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 approval under section 80G(5)(vi) should be allowed in respect of one particular donation. Since the Commissioner of Income-tax has granted appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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