1978 (3) TMI 2

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....f Income-tax, Tamil Nadu-I, Madras, the Income-tax Appellate Tribunal, Madras Bench A, has under s. 256(1) of the I.T. Act, 1961, referred the following questions for the opinion of this court : Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that S.R.M.M.C.T.M. Tiruppani Trust fulfils the conditions laid down in section 80G(5)(iii) for the ....

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....ove order, the Appellate Tribunal set aside the order of the AAC and remitted the matter to the file of the AAC for deciding whether the claim of the assessee could be allowed with reference to the provisions of s. 80G of the Act. Thereupon, the AAC, by his order, directed the ITO to allow deduction in respect of the donation of Rs. 2,000 made by the assessee to the aforesaid Tiruppani Trust. Aggr....

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....he part of the Tribunal to consider the entire trust deed, it is not possible for us to answer the question referred to this court one way or the other. At the instance of the Addl. CIT, Madras, the Income-tax Appellate Tribunal in connection with the claim made by M/s. Reliance Motor Co. Pvt. Ltd., Madras, for a deduction in respect of a donation of Rs. 2,500 for the assessment year 1967-68, and....