https://www.taxtmi.com/circulars?id=10302 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 Omission of Section 13 from Section 80G(5) means certificates should not be withdrawn or refused solely because part of the trust's income becomes taxable under Section 13, and a donor's deduction is not to be denied where the income taxable by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. en-us Fri, 13 Dec 1974 00:00:00 +0530 Mon, 13 Jun 2011 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10302 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 Omission of Section 13 from Section 80G(5) means certificates should not be withdrawn or refused solely because part of the trust's income becomes taxable under Section 13, and a donor's deduction is not to be denied where the income taxable by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. Circulars Income Tax Fri, 13 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10302