https://www.taxtmi.com/caselaws?id=69649 The Tribunal ruled in favor of the assessee on both issues. It held that the donation paid by cheques dated 31-3-1992, realized on 11-4-1992, should be treated as a donation made during the accounting year ending 31-3-1992. Additionally, the Tribunal determined that for claiming a deduction under section 80G, the payment of donation does not need to be from the gross total income of the relevant accounting year. Consequently, the Assessing Officer was directed to allow the claim of the assessee for the donations of Rs. 12 lakhs in the assessment year 1992-93, and the assessee's appeal was granted. en-us Mon, 04 Jun 2001 00:00:00 +0530 Fri, 22 Sep 2023 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69649 The Tribunal ruled in favor of the assessee on both issues. It held that the donation paid by cheques dated 31-3-1992, realized on 11-4-1992, should be treated as a donation made during the accounting year ending 31-3-1992. Additionally, the Tribunal determined that for claiming a deduction under section 80G, the payment of donation does not need to be from the gross total income of the relevant accounting year. Consequently, the Assessing Officer was directed to allow the claim of the assessee for the donations of Rs. 12 lakhs in the assessment year 1992-93, and the assessee's appeal was granted. Case-Laws Income Tax Mon, 04 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69649