Donations in kind treated as eligible for charitable deduction in some charges, while others must deny such relief. The Board states that High Court decisions treat donations in kind as eligible for deduction under the charitable donation provision but the Board does not accept those rulings; accordingly, Income tax Officers in the Bombay and Mysore charges may follow the decisions while Officers in other charges are instructed not to allow relief for donations in kind and to bring the instruction to the notice of all officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Donations in kind treated as eligible for charitable deduction in some charges, while others must deny such relief.
The Board states that High Court decisions treat donations in kind as eligible for deduction under the charitable donation provision but the Board does not accept those rulings; accordingly, Income tax Officers in the Bombay and Mysore charges may follow the decisions while Officers in other charges are instructed not to allow relief for donations in kind and to bring the instruction to the notice of all officers.
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