Civil Appeal No.1490 of 1979 with Special Leave Petitions (Civil) Nos. 3792, 3794 and 3795 of 1979.

Civil Appeal No.1490 of 1979 (Vijaipat Singhania v. C.I.T.) was by special leave against the judgment and order, dated September 6, f978, of the Allahabad High Court in ITR No.17 of 1977.

Special Leave Petition (Civil) No. 3792 of 1979 (Sripat Singhania v. C.I.T.) was against the judgment and order, dated September 25, 1978 of the Allahabad High Court in ITR No.76 of 1977.

Special Leave Petition (Civil) No. 3794 of 1979 (Ajaipat Singhania v. C.I.T.) was against the judgment and order, dated September 6, 1978, of the Allahabad High Court in ITR No.302 of 1977.

Special Leave Petition (Civil) No. 3795 of 1979 was against the judgment and order, dated September 6, 1978 of the Allahabad High Court in ITR No.1405 of 1977. The judgment of the High Court is reported as C.I.T. v. Gopal Krishna Singhania (1980) 121 ITR 260 (All.).

Income tax--

----Donations---Donations to charitable trusts or institutions---Donations made in kind---Deduction not available---Indian Income-tax Act, 1961, S.80-G.

Donations made in kind to a charitable trust or institution are not covered by section 80-G of the Indian Income-tax Act, 1961, and an assessee' making such a donation is not entitled to relief under section 80-G.

H.H. Sri Rama Verma v. C.I.T. (1991) 187 ITR 308 (SC) followed.

Decision of the Allahabad High Court in C.I.T. v. Gopal Krishna Singhania (1980) 121 ITR 260 affirmed.

Girish Chandra, Senior Advocate (M.M. Kshatriya, Advocate with him) for the Appellants (in all the matters).

Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa and Ms. A. Subhashini, Advocates with him) for Respondent (in all the matters).

ORDER

Delay in filing Special Leave Petition No.3792 of 1979 is condoned.

The short point raised in this appeal at the instance of the assessee arises out of a reference made of the following question (see (1980) 121 ITR 260, 261):

"Whether, on the facts and circumstances of the case, the Tribunal was correct in law in holding that relief under section 80-G is admissible in respect of donations in kind also?"

The High Court (See (1980) 121 ITR 260), having negatived the stand of the assessee, the assessee with special leave is in appeal before us. The question that arises here directly arose in the case of H.H. Sri Rama Verma v. C.I.T. (1991) 187 ITR 308, and this Court has taken the view that donations in kind are not covered under section 80-G of the Act. Apart from the fact that we are bound by the judgment we are also of the same view as taken by the three-Judge Bench. This appeal is accordingly dismissed. Since the dismissal is on the authority of a case, judgment of which was delivered after the appeal was carried to this Court, parties are directed to bear their costs.

Special leave petitions are also dismissed.

M.B.A./1408/T??????????????????????????????????????????????????????????? Appeal and petitions dismissed.