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TMI Blog1978 (3) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu-I, Madras, the Income-tax Appellate Tribunal, Madras Bench A, has under s. 256(1) of the I.T. Act, 1961, referred the following questions for the opinion of this court : Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that S.R.M.M.C.T.M. Tiruppani Trust fulfils the conditions laid down in section 80G(5)(iii) for the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal set aside the order of the AAC and remitted the matter to the file of the AAC for deciding whether the claim of the assessee could be allowed with reference to the provisions of s. 80G of the Act. Thereupon, the AAC, by his order, directed the ITO to allow deduction in respect of the donation of Rs. 2,000 made by the assessee to the aforesaid Tiruppani Trust. Aggrieved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to consider the entire trust deed, it is not possible for us to answer the question referred to this court one way or the other. At the instance of the Addl. CIT, Madras, the Income-tax Appellate Tribunal in connection with the claim made by M/s. Reliance Motor Co. Pvt. Ltd., Madras, for a deduction in respect of a donation of Rs. 2,500 for the assessment year 1967-68, and a deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed its order by following its earlier order passed in the case of M/s. Reliance Motor Co. Pvt. Ltd., which on reference has been remanded by the Bench of this court in T.C. No. 292 of 1972 (Addl. CIT v. Reliance Motor Co. P. Ltd.) [1983] 143 ITR 193 (Mad). Accordingly, we return the reference without answering the question referred to this court and direct the Tribunal to go into the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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