Allowing the appeal of the revenue , the Court held that ;the assessee gave donation to a charitable trust for applying the same for air-conditioning of a town hall owned by local authority. As the charitable trust merely acted as agent of assessee in carrying out air condition of hall and there was no donation made by assessee which could be applied for charitable purposes for which the trust was established .Claim is not allowable as deduction .(AY.2004 -05)
CIT v. Malayala Manorama Co. Ltd. (2018) 409 ITR 358/ 257 Taxman 597 (Ker.)(HC)
S. 80G : Donation -Donation to a charitable trust for applying the same for air-conditioning of a town hall owned by local authority- As the charitable trust merely acted as agent of assessee in carrying out air condition of hall and there was no donation made by assessee which could be applied for charitable purposes for which the trust was established – Claim is not allowable as deduction .[ S.37(1) ]