Charity

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Sukriti

Sukriti (Querist)
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28 June 2014 Is donation given by charitable hospital to charitable institution allowable expense?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 June 2014 yes it is an allowable application of money provided that the said donation is permitted under the MOA of the charitable hospital..

Sukriti

Sukriti (Querist)
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28 June 2014 under which section is it allowed?

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Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 June 2014 It is covered as an application under section 11.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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29 June 2014 If the donor and donee is registered under section 12AA of the Income tax Act 1961, the donor can claim exemption u/s 11 (1)(a) of the said act for the donation paid.

Citation:- CIT Vs. Sarladevi Sarabhai Trust No.2 (1988) 172 ITR 698(Guj).