(1) THIS appeal by certificate under S. 261 of the Income Tax Act, 1961 and under Article 133 of the Constitution is directed against the judgment of a division bench of the High court of Kerala dated 11/04/1975 holding that the appellant was not entitled to benefit of Section 80-G of the Income Tax Act, 1961 in respect of the donations made by him in the previous years,

(2) THE appellant is an assessee under the Income Tax Act, he donated equity shares of Nirlon Synthetic Fibres and Chemicals Ltd. having face value of Rs. 12,50,000.00 to each of two trusts, namely, H.H. Maharani Setu Parvati Bayi Trust and H.H. Princess Lakshmi Bayi Trust. The total donation, according to the assessee, amounted to Rs. 25,00,000.00 . In the assessment year 1968-69, the assessee claimed exemption under Section 80-G of the Act in respect of the aforesaid donations made by him to Charitable Trusts. The Income Tax Officer rejected the claim. On appeal the Appellate Assistant Commissioner directed the Income Tax Officer to call for the relevant receipts and if satisfied with the admissibility of the deduction claimed to grant the deduction according to law. The revenue preferred appeal before the Appellate tribunal. The Tribunal held that the expression "sums" occurring in S. 80-G did not include any donation made in kind in the shape of share, it therefore set aside the order of the Appellate Assistant Commissioner. On reference, the High court agreed with the view taken by the tribunal. Hence this appeal.

(3) THE relevant provisions of S. 80-G, as applicable to the instant case (as it then existed) are as under:

"80-G. Deduction in respect of donations to certain funds, charitable institutions etc.(1 In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section, an amount equal to,-

(A) where the assessee is a company, 50 per cent; and

(B) in the case of any other assessee, 55 per cent, of the aggregate of the sums specified in Ss. (2.

(2 The sums referred to in Ss. (1 shall be the follow- ing, namely-

(A) any suins paid by the assessee in the previous year as donations to-

(I) to (iii) * * *

(IV) any other fund or any institution to which this section applies; or"

(4) THE language used in S. 80-G(2(a) is clear and unambiguous. On a plain reading of the S. it is apparent that an assessee is entitled to claim deduction from his income on the amount of money paid by him as donation to the authorities and for the causes specified therein. The use of the expression "any sums paid" contemplates payment of an amount of money. One of the dictionary meanings of the expression "sum" means any indefinite amount of money. In the context in which expression "sums paid by the assessee" has been used makes the legislative intent clear that it refers to amount of money paid by the assessee as donation. The Act provides for assessment of tax on the income derived by an assessee during the assessment year, the income relates to the amount of money earned or received by an assessee. Therefore, for purposes of claiming deduction from the income tax under S. 80-G(2(a) the donation must be sum of money paid by the assessee. The plain meaning of the words used in the S. do not contemplate donation in terms of kind. Donations may be made by supplying goods of various kinds including building, vehicles or any other tangible property but such donations though convertible in terms of money do not fall within the scope of S. 80-G(2(a) entitling an assessee to deduction. Donation of shares of a company does not amount to payment of any sum of amount though the shares on their sale may be converted into money. But the donation so made does not fall within the ambit of the aforesaid section. Since the expression and language used in S. 80-G(2(a) is plain and clear, it is not open to the courts to enlarge the scope by its interpretative process founded o