Donation

Firm is seperate from the trust. In my opinion he can claim exemption u/s 80G for the firm.

Agreed wit rajesh...

Agreed 

Agreed from Mr. Rajesh.

If individual mr. X  is paid the amount of donation from his pocket than can he claim the amount of deduction of donations ???

Yes. He can pay give the donations in the capacity of an individual.

Yes he can very well claim the deduction U/s 80G...n if it is out of his pocket i mean if he has paid cash for the same then he has to give justification of the same when asked by the department.........

Thanks to all