812/CBDT.

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....the total income of the donors. Section 80G(5) lays down that deduction will apply to donations, inter alia, to institutions or funds which derive any income which would not be liable to inclusion in its total income under the provisions of Section 11 and 12 of the IT Act, 1961. Normally, the ITO assessing the donor should verify whether the donee satisfies requirements of Sections 11 and 12 and t....

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....a significant omission of Section 13 altogether in this provision. Thus, if the institution satisfies the requirement of Sections 11 and 12, a certificate under Section 80G has to be granted. Such certificates cannot be refused by virtue only of any portion of the icome of the instituion becoming liable to tax by the mischief of Section 13. This general position in law is given express statement b....