Section 80G relief excludes donations in kind, with the Supreme Court following its earlier binding interpretation.

Section 80G relief under the Income-tax Act, 1961 is not admissible for donations in kind. The Supreme Court followed its earlier binding interpretation that such non-monetary contributions do not fall within the scope of section 80G, and it agreed with that view. The result is that only donations covered by the statutory language of section 80G can qualify for deduction, while donations in kind are excluded.

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Issues: Whether relief under section 80G of the Income-tax Act, 1961 is admissible in respect of donations in kind.

Analysis: The question stood covered by an earlier decision of the Court holding that donations in kind do not fall within the scope of section 80G. The Court followed that binding view and found itself in agreement with the same interpretation.

Conclusion: Relief under section 80G is not admissible in respect of donations in kind.

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