During relevant year, assessee made donations in kind and by issuing cheques to various schools, colleges and other charitable institutions registered under section 12A of the Act. AO held that the  amount and items given to institutions which were registered under section 12A, could not be allowed in view of section 13(3)(d). Allowing the appeal of the assessee the Tribunal held that, instead of carrying out any charitable activity by itself, gives funds to various organizations and institutions who are carrying out activities of relief to poor or medical relief, in cheque or in kind, then it will still tantamount to incurring of expenditure for charitable purposes and, hence, will constitute application of income in hands of assessee. Accordingly  the disallowance was  deleted.  ( AY.2013-14)