1. This petition has been filed by the assessee under section 256(2) of the Income-tax Act, 1961, seeking a mandamus, directing the Tribunal to refer the following two questions of law to this court for its opinion:
“1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that deduction under section 80G in respect of the amount paid to Escorts Cardiac Disease Hospital Society is not allowable?
2. Whether the Income-tax Appellate Tribunal was correct in law in the facts and circumstances of the case in holding that deduction under section 35AB could not be allowed in respect of payments made prior to April 1, 1986, and thereby denying deduction of Rs. 1,26,944 being 1/6th of Rs. 7,61,666?”
2. These are relatable to the assessment year 1986–87 and arising out of Income-tax Appeal No. 3326.Delhi of 1990 and R.A No. 1028.Delhi of 1994.
3. Mr. Sharma did not press for question No. 1.
4. After hearing learned counsel for the parties, we are of the opinion that question No. 2 does arise from the order of the Tribunal and accordingly direct the Income-tax Appellate Tribunal, Delhi Bench “D”, Delhi, to refer question No. 2 reproduced above along with the statement of the case to this court for its opinion.