2008 (1) TMI 381

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....spondent. JUDGMENT The judgment of the court was delivered by C. N. Ramachandran Nair J.- Contribution made by the assessee totalling Rs. 16,500 to a school and to a hospital development committee were claimed for benefit under section 80G of the Income-tax Act, 1961.  However, since the recipients did not have registration and could not issue certificates under section 80G of the Ac....