Law:

Section:

- Sections 37(1) and 80G(2)(a)(v) - Income-tax Act, 1961 CASES REFERRED TO Ambala Bus Syndicate (P.) Ltd. v . CIT [1974] 95 ITR 383 (Punj.), Badrinarayan Balakishan v . CIT [1968] 69 ITR 323 (AP), CIT v. Birla Cotton Spinning & Weaving Mills Ltd. [1971] 82 ITR 166 (SC), CIT v. Chandulal Keshavlal & Co. [1960] 38 ITR 601; [1960] 3 SCR 38; 39 Comp. Cas. 261 (SC), CIT v. Panbari Tea Co. Ltd. [1965] 57 ITR 422 (SC), Delhi Cloth & General Mills Co. Ltd. v. CIT[1972] 85 ITR 261 (Delhi). Haji K. Assainar v. CIT [1968] 69 ITR 154 (Ker.), Indian Steel & Wire Products Ltd. v. CIT [1968] 69 ITR 379 (Cal.), Orissa Cement Ltd. v. CIT [1969] 73 ITR 14 (Delhi). Sree Meenakshi Mills Ltd v. CIT [19671 63 ITR 207 (SC) andTravancore Titanium Products Ltd. v. CIT [1966] 60 ITR 277 (SC) JUDGMENT P.K. Tare CJ.- This judgment shall also govern the disposal of Misc. Civil Case No. 326 of 1973 (Additional Commissioner of Income-tax v. Choodamal Laxminarayan). In these cases the Income-tax Appellate Tribunal has referred the following common question for our opinion: "Whether, on the facts and circumstances of this case, the Tribunal was in law justified in allowing deduction of the amount paid by the assessee as contribution to the Chief Minister's Drought Relief Fund by holding it as an admissible deduction under section 37(1) of the Income-tax Act, 1961?" 2. The present references arise on the following facts. In Misc. Civil Case No. 335 of 1973, the respondent, M/s. Badrinarayan Shrinarayan, was being assessed to income-tax for the assessment year 1968-69 for which the accounting period ended in the Diwali of 1969. The respondent had paid an amount of Rs. 30,900 as a donation to the Chief Minister's Drought Relief Fund. Similarly, in Misc. Civil Case No. 326 of 1973 the respondent-assessee had paid an amount of Rs. 7,110 towards the Chief Minister's Drought Relief Fund. The assessment year was 1968-69 for which the accounting period ended in the Diwali of the year 1969. The assessees claimed deduction of the said amounts of donations as business expenses under section 37(1) of the Income-tax Act, 1961. The Income-tax Officer did not accept the contention of the…

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