https://www.taxtmi.com/caselaws?id=6307 For deduction based on charitable expenditure, the assessee must prove actual spending of the relevant amount on a recognised charitable purpose in the relevant year; a mere donation to a trust is insufficient. The assessees failed to show that the Jalan Charity Trust had expended the donated sums for charitable purposes, or to establish any direct correlation between the donations and such spending, so the deduction was disallowed. The Board of Revenue was also competent to examine the correct legal position under the Act and Rules while deciding the further exemption claim, even though an earlier partial exemption order had become final in another respect. Both questions were answered against the assessees and in favour of the Revenue. en-us Wed, 04 Aug 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6307 For deduction based on charitable expenditure, the assessee must prove actual spending of the relevant amount on a recognised charitable purpose in the relevant year; a mere donation to a trust is insufficient. The assessees failed to show that the Jalan Charity Trust had expended the donated sums for charitable purposes, or to establish any direct correlation between the donations and such spending, so the deduction was disallowed. The Board of Revenue was also competent to examine the correct legal position under the Act and Rules while deciding the further exemption claim, even though an earlier partial exemption order had become final in another respect. Both questions were answered against the assessees and in favour of the Revenue. Case-Laws Income Tax Wed, 04 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6307