Charitable donation deduction allowed when donee meets trust income tests despite partial taxable income, recognition certificates remain valid. Deduction under Section 80G is available where the donee satisfies the exemption tests of Sections 11 and 12; Commissioners have issued recognition certificates administratively. Omission of Section 13 from Section 80G(5) means certificates should not be withdrawn or refused solely because part of the trust's income becomes taxable under Section 13, and a donor's deduction is not to be denied where the income taxable by Section 13(2)(h) remains within the permissible small proportion of the investee capital.
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.
Charitable donation deduction allowed when donee meets trust income tests despite partial taxable income, recognition certificates remain valid.
Deduction under Section 80G is available where the donee satisfies the exemption tests of Sections 11 and 12; Commissioners have issued recognition certificates administratively. Omission of Section 13 from Section 80G(5) means certificates should not be withdrawn or refused solely because part of the trust's income becomes taxable under Section 13, and a donor's deduction is not to be denied where the income taxable by Section 13(2)(h) remains within the permissible small proportion of the investee capital.
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