1997 (8) TMI 4

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..... unal was justified in holding that the assessee was entitled to the relief under section 80G on the donations paid to Vishwa Mangal Trust ? " The assessee is in appeal by certificate. We are concerned in the first appeal with the assessment year 1973-74, the relevant previous year having ended on June 30, 1972. The assessee had made a donation of Rs. 25,000 to the Vishwa Mangal Trust (hereinafter called " the trust "). The assessee claimed a deduction under section 80G in respect of that donation. The claim was allowed by the Income-tax Officer on December 27, 1976. The assessment was then reopened under section 147(b) of the Income-tax Act and on December 30, 1977, the Income-tax Officer disallowed the claim. The Appellate Assistant Co .....

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..... intings and other works of art or collection of natural history, economic and scientific inventions and designs. (b) To establish and maintain or grant aid to hospitals, medical schools or colleges, nursing institutions and such other institutions. (c) To grant relief on the occasion of earthquakes and floods and other occasions of calamities of similar nature or to give donations to other institutions or persons doing such relief works. (d) To establish and maintain studentships, give prizes and to grant aid to poor students. (e) To establish boarding houses and hostels for students. (f) To promote physical culture and education and to assist and promote sports and games and generally to do all acts for the improvement of general .....

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..... ot set up wholly or substantially for a religious purpose ; one of the purposes, it said, was " to establish, maintain and grant aid to public places of worship and prayer halls ", which was an entirely religious purpose. Section 80G applies to donations to any institution or fund established in India " for a charitable purpose ". " Charitable purpose, for the purposes of the section, does not include any purpose the whole or substantially the whole of which is of a religious nature " (emphasis supplied). Explanation 3, which uses this phraseology, takes note of the fact that an institution or fund established for a charitable purpose may have a number of objects. If any one of these objects is wholly, or substantially wholly, of a religi .....

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