1979 (2) TMI 118

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....e manufacture of automobile ancillary comprising of die-cast parts such as Motor Frame, I.G. Plate, Side End's flange, Switch Handle Top, Switch Handle Bottom, Gear Box, Brass Plate, Spindle Casting, Rear Cover, Clutch housing, Support Racket Arm, Rear Spring Stabilizer, Gear Shift Control, Quarter Window Handle, etc. In the course of assessment proceedings, the assessee-firm had claimed rebate in respect of donations amounting to Rs. 2,965 under s. 80G of the IT Act and also claimed Rs. 25,146 on account of development rebate in respect of dies purchased during the year. The ITO did not allow the claim under s. 80G amounting to Rs. 2,965 since the Institutions to whom the donations were made were not approved, and he also disallowed the cl....

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.... relevant for the assessment year under appeal. For the amount of Rs. 965 no receipts was produced before the lower authorities or before us.  The departmental representative vehemently contended that mere submission that donation were made though cheques could not be relied upon and in the absence of receipts, the assessee is not entitled to deduction under s. 80G in respect of the total amount of Rs. 2,965. 5. Since the receipt dt. 10th March, 73 for a sum of Rs. 1,000 was produced before the lower authorities and a duplicate copy of the same is also produced before us, we are of the opinion that a sum of Rs. 1,0000 ought to have been allowed by the Revenue under s. 80G. We, therefore uphold the disallowance to the extent of Rs. 1....