| Citation(s) |
|---|
| 1992 SLG 98 1992 SLD 98 1992 PTD 693 1992 ITR 273 |
Supreme Court of India
Civil Appeal No.1490, S.L.P. (Civil) 3792, 3794 and 3795 of 1979, decision dated: 4-10-1991Civil Appeal No.1490 of 1979 with Special Leave Petitions (Civil) Nos. 3792, 3794 and 3795 of 1979
RANGANATH MISRA, C.J. I AND P.B. SAWANT, J
Girish Chandra, Senior Advocate (M.M. Kshatriya, Advocate with him) for the Appellants (in all the matters). Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa and Ms. A. Subhashini, Advocates with him) for
Respondent (in all the matters)
Civil Appeal No.1490, S.L.P. (Civil) 3792, 3794 and 3795 of 1979, decision dated: 4-10-1991Civil Appeal No.1490 of 1979 with Special Leave Petitions (Civil) Nos. 3792, 3794 and 3795 of 1979
RANGANATH MISRA, C.J. I AND P.B. SAWANT, J
Girish Chandra, Senior Advocate (M.M. Kshatriya, Advocate with him) for the Appellants (in all the matters). Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa and Ms. A. Subhashini, Advocates with him) for
Respondent (in all the matters)
VIJAIPAT SINGHANIA and others
VS
COMMISSIONER OF INCOME TAX
Law: Income Tax Act, 1961
Section: 80-G
Civil Appeal No.1490 of 1979 (Vijaipat Singhania v. C.I.T.) was by special leave against the and order, dated September 6, f978, of the Allahabad High Court in ITR No.17 of 1977. Special Leave Petition (Civil) No. 3792 of 1979 (Sripat Singhania v. C.I.T.) was against the and order, dated September 25, 1978 of the Allahabad High Court in ITR No.76 of 1977. Special Leave Petition (Civil) No. 3794 of 1979 (Ajaipat Singhania v. C.I.T.) was against the and order, dated September 6, 1978, of the Allahabad High Court in ITR No.302 of 1977. Special Leave Petition (Civil) No. 3795 of 1979 was against the and order, dated September 6, 1978 of the Allahabad High Court in ITR No.1405 of 1977. The of the High Court is reported as C.I.T. v. Gopal Krishna Singhania (1980) 121 ITR 260 (All.). Income tax---Donations---Donations to charitable trusts or institutions---Donations made in kind---Deduction not available---Indian Income-tax Act, 1961, S.80-G. Donations made in kind to a charitable trust or institution are not covered by section 80-G of the Indian Income-tax Act, 1961, and an assessee' making such a donation is not entitled to relief under section 80-G. H.H. Sri Rama Verma v. C.I.T. (1991) 187 ITR 308 (SC) followed. Decision of the Allahabad High Court in C.I.T. v. Gopal Krishna Singhania (1980) 121 ITR 260 affirmed. ORDER Delay in filing…
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