In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— (i) … (ii) ….. (2) The sums referred to in sub-section (1) shall be the following, namely :— 6 ITA.Nos.278 & 279/COCH./2024 (a) …….. (b) ………….. (c) ………………… (d)…………. (4) ………………………. (5) This section applies to donations to any institution