1997 (10) TMI 5

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....5-76. The relevant accounting year ended on March 31, 1974 and March 31, 1975, respectively. Originally, the assessment was completed on June 21, 1977. There were various other proceedings which ended in the Tribunal. The Tribunal after considering all the aspects of the cases remanded the cases back to the Income-tax Officer for passing a fresh order in accordance with law. One of the points rais....

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....haritable Trust had expired on September 22, 1972. That means it had expired before April 1, 1973. Therefore, in the relevant years of account this trust was not a recognised charitable trust. In that view of the matter, the donation to P. V. S. Memorial Charitable Trust did not qualify for deduction under section 80G as a donation made to a recognised charity. We are of the view that both the ....