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TMI Blog1986 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... y ground taken by the learned authorities below is that the donations were not made to the approved institutions." 3. The facts briefly stated are that the assessee has been assessed by the ITO in his representative capacity as the executor of the estate of late Shri Radhe Lal. The assessee claimed deduction of a sum of Rs. 10,498 towards charity. This was not allowed by the ITO in view of the reasons given by the AAC in his order for the asst. yr. 1980-81. Shri Radhe Lal has expired on 26th July, 1977 and as per his will, the income from his estate was to be utilised for charitable purposes. Accordingly, donations of Rs. 10,498 made to various institutions like Andh Vidyalaya, Silai School and other such institutions were claimed as ded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estate of the deceased. Alternatively he contended that these donations qualify for deduction under s. 80G of the Act. The ld. Departmental Representative, on the other hand, contended that no trust had come into being and the donations also did not qualify for deduction under s. 80G. 5. We have considered the rival submissions. We have also gone through the will left by late Shri Radhe Lal, a copy of which has been placed in the paper book. Even though it was the desire of late Shri Radhe Lal that a dispensary, sadavart, sewing school should be opened but no such institutions have come into being. No trust deed has also been drawn up. In such circumstances, we are of the opinion that the assessee was not entitled to deduction of the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , contended that it was not appropriate on the part of the AAC in holding that the capital gains arising out of acquisition of the agricultural lands located within the municipal limits were taxable, and directing the ITO to invoke the provisions of s. 155 (7A) of the Act. It was, therefore, urged that these observations of the AAC were uncalled for and should be expunged. 8. The ld. Departmental Representative, on the other hand, contended that the AAC was within his right to make the above observations and also to issue directions for getting the situation corrected under s. 155 (7A) of the Act. 9. We have considered the rival submissions. In our opinion, the observation/directions by the AAC were uncalled for. Neither the ITO had m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as paid on 19th April, 1982. These amounts also included interest of Rs. 1,83,410 and Rs. 1,65,665. The assessee was not satisfied with the above amount of compensation awarded. He went in appeal to the High Court of Punjab and Haryana who vide its order dt. 30th July, 1982 had further enhanced the compensation. In pursuance of this order of the High Court, the assessee received a further amount of Rs. 4,00,268 including interest of Rs. 1,48,090 on 7th June, 1983. The AAC was of the opinion that the assessee had become entitled to receive interest of Rs. 3,49,075 (Rs. 1,85,410 + Rs. 1,65,665) as a result of the award of the Addl. District Judge on 29th April, 1980, the date on which the order was passed by him. The interest was awarded unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne in further appeal to the Hon'ble High Court against the order of the Addl. District Judge. The ld. departmental representative was specifically asked by the Bench to state as to why the interest should have been assessed for the assessment year under appeal and why not in the year when the High Court had enhanced it further as till then the amount of compensation was in fluid state. He could not satisfactorily meet this query. The ld. counsel for the assessee conceded that no further appeals were filed against the order of the High Court either by the Government or the assessee. In our opinion therefore, the amount of interest crystallised on 30th July, 1982 when the order was passed by the High Court which falls in the accounting period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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