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Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions - Assessment year 1968-69 - Assessee claimed deduction under section 80G in respect of donation made to certain trust - Tribunal without going into all terms of trust deed allowed assessee's claim for deduction - Whether, on facts, Tribunal was to be directed to go into entire controversy again having regard to all terms of trust deed - Held, yes [-Matter Remanded.] FACTS The assessee claimed deduction under section 80G in respect of donation made by it to certain trust. The ITO disallowed the assessee's claim. The AAC directed the ITO to allow the deduction. The Tribunal upheld the order of the AAC. On reference : HELD The Tribunal had not annexed a copy of the trust deed, which constituted the trust in question to the statement of the case; nor had it referred to the other objects of the trust. It was not disputed that the question had to be decided having regard to all the terms of the trust deed including the objects for which the trust was created in view of the provisions contained in section 80G(5)(iii) read withExplanation 3 thereto. In view of the failure on the part of the Tribunal to consider the entire trust deed, it was not possible to answer the question referred to the court one way or the other. Therefore, the Tribunal was to be directed to go into the entire controversy again having regard to all the terms of the trust deed. [-Matter remanded.] JUDGMENT Ratnavel Pandian, J.-At the instance of the Commissioner of Income-tax, 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 year 1968-69, and donation paid by the assessee to it ranks for deduction under section 80G?" The brief facts which led to this reference can be stated thus: The assessee, M/s. Inland Agencies Private Ltd., for the assessment year…

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