https://www.taxtmi.com/caselaws?id=769751 ITAT Jaipur allowed the assessee's appeal regarding deduction under Section 80G. The tribunal held that when a donee institution directly orders equipment from suppliers, with delivery and installation at the donee's premises while the assessee only finances the acquisition, it constitutes cash donation rather than donation in kind. The assessee merely recorded the donation in books without recording any purchase, supporting the cash donation characterization. Following a coordinate bench's earlier decision and HC precedent, the tribunal distinguished this from donation in kind cases. The penalty issue became academic following the favorable quantum appeal decision. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769751 ITAT Jaipur allowed the assessee's appeal regarding deduction under Section 80G. The tribunal held that when a donee institution directly orders equipment from suppliers, with delivery and installation at the donee's premises while the assessee only finances the acquisition, it constitutes cash donation rather than donation in kind. The assessee merely recorded the donation in books without recording any purchase, supporting the cash donation characterization. Following a coordinate bench's earlier decision and HC precedent, the tribunal distinguished this from donation in kind cases. The penalty issue became academic following the favorable quantum appeal decision. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769751