Held that S. 80G(2)(a)(iiif) is not mentioned under s. 80G(4) and, therefore, s. 80G(4) does not restrict the deduction of donation given to such entity by restricting it to 10 per cent of the gross total income. Order of CIT(A) restoring the matter back to the AO to grant deduction to the assessee under s. 80G to the extent of 50 per cent of donation is affirmed. (AY. 2017-18)
ACIT v. RD Tata Trust (2024) 231 TTJ 485 / 38 NYPTTJ 638 (Mum)(Trib)
S. 80G : Donation-Tata Institute of Social Sciences-Approved university or educational institution as per notification dt. 15th Dec., 1993-Order of CIT(A) restoring the matter back to the AO to grant deduction to the assessee under s. 80G to the extent of 50 per cent of donation is affirmed. [S.80G(2)(a)(iiif), 80G(4)]