Section 80G(2)(b) — the law in short
What the courts have decided on section 80G(2)(b), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Additional CIT v Abhai Maligai
High CourtHelps taxpayerSuperseded by amendment
I built a structure for a temple at my own cost instead of handing over money. Can I claim the s.80G deduction for what I spent?
Not now. Explanation 5 to s.80G, inserted by the Finance Act 1976 with effect from 1 April 1976, declares that no deduction is allowed under the section unless the donation is of a sum of money. This judgment allowed such a claim only because it concerned AY 1969-70, before that Explanation existed, and the Madras High Court expressly recorded that the Explanation was inserted to get over decisions of that kind.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
