U will have to see if the institution to which donation was given falls under the list provided u/s. 80G.
a) 100% deduction without any qualifying limit (e.g., Prime Minister’s National Relief Fund).
b) 50% deduction without any qualifying limit (e.g., Indira Gandhi Memorial Trust).
c) 100% deduction subject to qualifying limit (e.g., an approved institution for promoting family planning).
d) 50% deduction subject to qualifying limit (e.g., an approved institution for charitable purpose other than promoting family planning).]
if the just a registered institution (not pertaining to the list) and they are providing you 80G certificate, then u should calculate 100%/50% of the adjusted GTI (as the case may be).
therefore in given case if ur institution is only registered one (not pertaining in the list)
Rs. 60000/- will be only allowed as deduction
(further u can visit https://taxguru.in/income-tax/all-about-deduction-under-section-80g-of-the-income-tax-act-1961-for-donation.html)