https://www.taxtmi.com/caselaws?id=55307 The tribunal upheld the denial of the deduction under section 80G for a donation made in the form of a fixed deposit receipt, emphasizing that only cash donations qualify for the deduction. However, the tribunal directed the Income Tax Officer not to charge interest under section 139(8) for late payment of advance tax, providing relief to the assessee on this issue. en-us Mon, 16 Jun 1986 00:00:00 +0530 Thu, 25 Nov 2010 13:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55307 The tribunal upheld the denial of the deduction under section 80G for a donation made in the form of a fixed deposit receipt, emphasizing that only cash donations qualify for the deduction. However, the tribunal directed the Income Tax Officer not to charge interest under section 139(8) for late payment of advance tax, providing relief to the assessee on this issue. Case-Laws Income Tax Mon, 16 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55307