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Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions - Assessment years 1967-68 and 1968-69 - Assessee claimed deduction under section 80G in respect of donation made to certain trust - One of clauses of trust deed provided that trustees had discretion to expend income for renovating old Hindu temples and for maintaining nandavanam etc. - Tribunal held that renovating hindu temples or establishing and maintaining nandavanam etc. needed not necessarily result in benefit to any particular religious community, and therefore, assessee was entitled to deduction - Whether since Tribunal had decided question without considering entire trust deed, it was to be directed to go into entire controversy again - Held, yes (Matter remanded) FACTS The assessee claimed deduction under section 80G in respect of donation made to certain trust. One of the clauses of the trust deed pertaining to the said trust provided that the trustees in their discretion could expend the income of the trust for repairing or renovating old Hindu temples or establish and maintain pasumadam and nandavanam for the use of Hindu temples, vedic or sastrict schools. The Tribunal held that renovating old Hindu temples or establishing and maintaining pasumadam and nandavanam, etc. needed not necessarily result in the benefit to any particular religious community, and therefore the assessee was entitled to deduction under section 80G. On reference : HELD The question had to be decided having regard to all the terms of the trust deed including all the objects for which the trust was created in view of the provisions contained in section 80G(5)(iii) read with Explanation 3 thereto. In view of the failure on the part of the Tribunal to consider the entire trust deed it had become impossible to answer the questions referred to the High Court one way or the other. Therefore, leaving the Tribunal to go into the entire controversy again so far as it had got a bearing on section 80G(5)(iii ), the reference was returned without answering the questions referred. [-Matter Remanded.] JUDGMENT Ismail, J.-At the instance of the Additional Commissioner of Income-tax,…

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