Gift-tax exemption for charitable institutions depends on actual 80G eligibility, not merely filing a registration application.

Exemption under sections 5(1)(v) and 5(1)(va) of the Gift-tax Act depends on actual satisfaction of the statutory conditions for charitable or specified institutions, including eligibility under section 80G of the Income-tax Act. Mere filing of an application for registration under section 12A(a) does not by itself establish entitlement to exemption. Where the factual basis for the donee's eligibility and compliance with the section 80G requirements has not been examined, exemption cannot be accepted on that ground alone and the matter requires fresh consideration of the relevant facts.

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Issues: Whether exemption under sections 5(1)(v) and 5(1)(va) of the Gift-tax Act, 1958 could be claimed merely because an application for registration under section 12A(a) of the Income-tax Act, 1961 had been filed, and whether the matter required reconsideration on the factual eligibility for exemption under section 80G of the Income-tax Act, 1961.

Analysis: Exemption under section 5(1)(v) is available only to an institution established or deemed to be established for charitable purposes to which section 80G of the Income-tax Act applies. Likewise, section 5(1)(va) applies only where the gift is made to specified notified religious institutions or other institutions covered by the statutory scheme. A mere pendency of an application under section 12A(a) does not by itself establish entitlement to exemption. The factual foundation regarding the donee's eligibility and its satisfaction of the conditions under section 80G had not been examined.

Conclusion: The claim to exemption could not be accepted merely on the basis of filing an application under section 12A(a), and the matter had to be remitted for fresh consideration of the relevant factual aspects.

Ratio Decidendi: Exemption under the Gift-tax Act for gifts to charitable institutions depends on actual satisfaction of the statutory conditions governing section 80G eligibility, and not on the mere filing of an application for registration under section 12A(a) of the Income-tax Act.

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