- CA Sandeep Kanoi
- | Income Tax
- 08 Jan 2015
- 1,776,777 Views
- 324 comments
CA Sandeep Kanoi
INSPITE of all the contributions made to social causes, there is a huge gap between the demand of money from the needy and the amount donated by philanthropists. This probably, is the reason why the Government has given tax benefits on donations. The amount donated towards charity attracts deduction under section 80G of the Income Tax Act, 1961. Section 80G has been in the law book since financial year 1967-68 and it seems it’s here to stay. Several deductions have been swept away but the tax sop for donations appears to have survived the axe. The main features of tax benefit with respect to charity are as follows:
Allowable to all kind of Assessee:- Any person or ‘assessee’ who makes an eligible donation is entitled to get tax deductions subject to conditions. This section does not restrict the deduction to individuals, companies or any specific category of taxpayer.
Donation to Foreign Trust:- Donations made to foreign trusts do not qualify for deduction under this section.
Donation to Political Parties:- You cannot claim deduction for donations made to political parties for any reason, including paying for brochures, souvenirs or pamphlets brought out by such parties.
Only donation made to made to prescribed funds and institutions qualify for deduction: – All donations are not eligible for tax benefits. Tax benefits can be claimed only on specific donations i.e. those made to prescribed funds and institutions.
Maximum allowable deduction:- If aggregate of the sums donated exceed 10% of the adjusted gross total income, the amount in excess of 10% ceases to be entitled for tax benefit.
Documentation Required for Claiming deduction U/s. 80G
- Stamped receipt: For claiming deduction under Section 80G, a receipt issued by the recipient trust is a must. The receipt must contain the name , address & PAN of the Trust, the name of the donor, the amount donated (please ensure that the amount written in words and figures tally). In case of donation which are eligible for 100% deduction recipient should also insist on form 58 from trust. Form 58 contains the details of project cost (for which the donation is received), amount authorised under this project and the actual amount collected. Without form 58, the claim for 100% deduction could be rejected even if the receipt mentions 100% deduction.
- Mention of Registration No. of the Trust Under 80G on receipt:- The most important requirement is the Registration number issued by the Income Tax Department under Section 80G. This number must be printed on the receipt. Generally, the Income Tax Department issues the registration for a limited period (of 2 years) only. Thereafter, the registration has to be renewed. The receipt must not only mention the Registration number but also the validity period of the registration.
- Validity of Registration U/s. 80G on the date of Donation:- The donor must ensure that the registration is valid on the date on which the donation is given. For example, the registration of a trust may be valid from April 1, 2007 to March 31, 2009. Now, if the trust does not get its registration renewed on or after April 1, 2009 then even if donation receipt is issued by the trust to the donor for donations received on or after April 1, 2009, the donor would not get any tax benefit.
With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2009 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal. So Old 80G certificate will remain valid if the same is valid on 01.10.2009.
- Photocopy of the 80G certificate :- Check the validity period of the 80G certificate. Always insist on a photocopy of the 80G certificate in addition to the receipt.
Only donations in cash/cheque are eligible for the tax deduction:-Donations in kind do not entitle for any tax benefits. For example, during natural disasters such as floods, earthquake, and many organisations start campaigns for collecting clothes, blankets, food etc. Such donations will not fetch you any tax benefits. No deduction under this section is allowable in case of amount of donation if exceeds Rs 10000/- unless the amount is paid by any mode other than cash.
Donation made by NRI: – NRIs are also entitled to claim tax benefits against donations, subject to the donations being made to eligible institutions and funds.
Deduction if donation deducted from Salary and donation receipt certificate is on the name of employer:- Employees can claim deduction u/s 80G provided a certificate from the Employer is received in which employer states the fact that The Contribution was made out from employee’s salary account.
Limit on donation amount: -There is no upper limit on the amount of donation. However in some cases there is a cap on the eligible amount i.e. a maximum of 10% of the gross total income.
Deduction amount U/s. 80G:- Donations paid to specified institutions qualify for tax deduction under section 80G but is subject to certain ceiling limits. Based on limits, we can broadly divide all eligible donations under section 80G into four categories:
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).
List of Institution donation to whom is eligible to 100% deduction without any qualifying limit, eligible to 50% deduction without any qualifying limit, 100% & Subject to qualifying limit and of those eligible for 50% deduction subject to qualifying limit are as follows :-
Donations with 100% deduction without any qualifying limit:
1. Prime Minister’s National Relief Fund
2. National Defence Fund
3. Prime Minister’s Armenia Earthquake Relief Fund
4. The Africa (Public Contribution – India) Fund
5. The National Foundation for Communal Harmony
6. Approved university or educational institution of national eminence
7. The Chief Minister’s Earthquake Relief Fund, Maharashtra
8. Donations made to Zila Saksharta Samitis.
9. The National Blood Transfusion Council or a State Blood Transfusion Council.
10. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or The Air Force Central Welfare Fund.
11. Army Central Welfare Fund, Indian Naval Ben. Fund, Air Force Central Welfare Fund.
12. National Illness Assistance Fund
13. Chief Minister’s or Lt. Governor’s Relief Fund
14. National Sports Fund
15. National Cultural Fund
16. Govt./ local authority/ institution/ association towards promoting family planning
17. Central Govt.’s Fund for Technology Development & Application
18. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities
19. Indian Olympic Association/ other such notified association
20. Andhra Pradesh Chief Minister’s Cyclone Relied Fund
Donations with 50% deduction without any qualifying limit.
1. Jawaharlal Nehru Memorial Fund
2. Prime Minister’s Drought Relief Fund
3. National Children’s Fund
4. Indira Gandhi Memorial Trust
5. The Rajiv Gandhi Foundation
6. Donations to govt./ local authority for charitable purposes (excluding family planning)
7. Authority/ corporation having income exempt under erstwhile section or u/s 10(26BB)
8. Donations for repair/ renovation of notified places of worship
9. World Vision India
10. Udavum Karangal
Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income
1. Donations to the Government or a local authority for the purpose of promoting family planning.
2. Sums paid by a company to Indian Olympic Association
Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income
1. Donation to the Government or any local authority to be utilized by them for any charitable purposes other than the purpose of promoting family planning.
Qualifying Limit:- The qualifying limits u/s 80G is 10% of the adjusted gross total income. The limit is to be applied to the adjusted gross total income. The ‘adjusted gross total income’ for this purpose is the gross total income (i.e. the sub total of income under various heads) reduced by the following:
- Amount deductible under Sections 80CCC to 80U (but not Section 80G)
- Exempt income
- Long-term capital gains
- Income referred to in Sections 115A, 115AB, 115AC, 115AD and 115D, relating to non-residents and foreign companies.
Eligible Donation:- There are thousands of trusts registered in India that claim to be engaged in charitable activities. Many of them are genuine but some are untrue. In order that only genuine trusts get the tax benefits, the Government has made it compulsory for all charitable trusts to register themselves with the Income Tax Department. And for this purpose the Government has made two types of registrations necessary u/s. 12A & U/s. 80G. Only if the trust follows the registration U/s. 12A, they will get the tax exemption certificate, which is popularly known as 80G certificate. The government periodically releases a list of approved charitable institutions and funds that are eligible to receive donations that qualify for deduction. The list includes trusts, societies and corporate bodies incorporated under Section 25 of the Companies Act 1956 as non-profit companies.
Tax benefit depends on rate of Tax applicable to the Assessee:- Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs. 1,00,000/- to a NGO called Satyakaam. The total income for the A.Y. year 2011-2012 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 3,00,000/-. The tax benefit would be as shown in the table:
| Mr. X | MS. Y Pvt. Ltd. | |
| i) Total Income for the year 2011-12 | 3,00,000.00 | 3,00,000.00 |
| ii) Tax payable before Donation | 14,000.00 | 90,000.00 |
| iii) Donation made to charitable organisations | 1,00,000.00 | 1,00,000.00 |
| iv) Qualifying amount for deduction (50% of donation made) | 50,000.00 | 50,000.00 |
| v) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit 10% of the Gross Total Income) | 30,000.00 | 30,000.00 |
| iv) Taxable Income after deduction | 2,70,000.00 | 2,70,000.00 |
| v) Tax payable after Donation | 11,000.00 | 81,000.00 |
| vi) Tax Benefit U/S 80G (ii)-(v) | 3,000.00 | 9,000.00 |
Note :
- Education Cess & Sec. & Higher Educ. Cess has not been included in working of tax benefit.
ILLUSTRATION OF BENEFITS UNDER SECTION 80G
1. Donations to private trusts
Step 1: Find out the qualifying amount
The qualifying amount under this category will be lower of the following two amounts:
a) The amount of donation
b) 10 per cent of the gross total income as reduced by all other deductions under Chapter VI-A of the Income Tax Act such as 80C (PPF, LIC etc.), 80D (mediclaim), 80CCC (pension schemes etc.).
For example, a taxpayer named Laxmi Arcelor as taxable salary of Rs 500,000. He has deposited Rs 70,000 in Public Provident Fund and Rs 60,000 in his company provident fund. He donates Rs 45,000 to CRY (Child Relief & You) trust. Presuming he has no other income & presuming that Donation is eligible for 50% deduction, his taxable income will be computed as under:
| Gross salary | Rs 500,000 |
| Less: Deduction under section 80C restricted to | Rs 100,000 |
| Gross total income (before 80G) | Rs 400,000 |
After making donation to CRY, his qualifying amount for 80G will be:
| Actual amount of donation | Rs 45,000 |
| 10% of Gross total income as computed above | Rs 40,000 whichever is lower |
Since 40,000 is lower, the qualifying amount will be Rs 40,000
Step 2: Find out actual deduction
The next question that arises is how much would be the actual deduction? In the case of donations to private trusts, the actual amount of donation would be 50 per cent of the qualifying amount.
Therefore, in the example given above, since the donation is made to a private trust, the deduction will be 50 per cent of the qualifying amount ie 50 per cent of Rs 40,000 = Rs 20,000.
So,
| Gross total income (Before 80G) | Rs 400,000 |
| Less: deduction under section 80G | Rs 20,000 |
| Total income (taxable income) | Rs 380,000 |
Step 3: Check upper limit
Finally, the deduction under section 80G cannot exceed your taxable income. For example, if your income before deduction is Rs 3 lakh and if you have given donation of Rs 5 lakh to the Prime Minister’s National Relief Fund, please do not expect to claim a loss of Rs 2 lakhs. Your income will be NIL (Rs 3 lakh – Rs 3 lakh). The deduction will be restricted to the amount of your income.
ii) Donations to trusts/funds set up by the Government
In this category, the entire amount donated i.e. 100 per cent of the donation amount is eligible for deduction. There is a long list of 21 funds/institutions/purposes for which donations given would qualify for 100 per cent eligibility. Notable among this list are:
– The National Defence Fund
– The Prime Minister’s National Relief Fund
– Any fund set up by the State Government of Gujarat for earthquake relief
The funds that figure in this long list are all set up by the Government. Private Trusts do not figure in this list.
Thus, in this category of donations, the ceiling of 10 per cent of the gross total income as reduced by all other deductions under Chapter VI-A of the Income Tax Act does not apply.
In the above example, if instead of donating to CRY, had the donation been given to say, The Prime Minister’s National Relief Fund, then the calculations would have different as shown below:
| Gross Total Income (Before 80G) | Rs 400,000 |
| Less: Deduction under section 80G | Rs 45,000 |
| Total Income (Taxable Income) | Rs 355,000 |
(Updated on 08.01.2015)
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Sir,
I am an individual done some donations to normal charitable organizations eligible under 80g and 50% deduction. so my doubt is that where I have to fill in while filing return. its in `50% deduction subject to Qlf’g limit’ or `50% deduction without any qlf’g limit’
My husband had done Rs. 25000 in his name donation to a charitable trust. he passed away last year and his account balance have been transferred to me. when i file my IT return can i claim deduction under 80g for the same?
Achala Mata
Achalaguru jayadevacharya seva samaj
no.134/2000-2001
achala Ashrama, kantiravanagara,nandini layout post office, bengaloru 560 096.
PAN no.AABTA0605L/ITO(E)/Vo; 2014-15,Dt.08.01.2015 is allowed for 100% tax exempted ?
Sir,
Which are are the NGO/trusts in Ranchi/Jharkhand which qualify for 80 G donations
Donation made to charitable organisations,1,00,000.00
Tax payable before Donation 14,000.00
Tax payable after Donation 11,000.00
Tax Benefit U/S 80G (ii)-(v) 3,000.00
So after donating 1,00,000.00, you get benefit of 3K only??
I think example is not taken in a right manner.
DONATION LIMIT RS. 2000/- IN CASH IS APPLICABLE IN MATA VAISHNO DEVI SHRINE BOARD ALSO FOR FY 2017-18
a NRI want to give some donation to the Indian NGO so he will gets the tax exemption under 80G in foreign?
Our NGO is having 12A and 80G and we would like to apply for 30AC pls tel us the procedure.
Sir is donation made to ahobila mutt school qualified for deduction??
Sir,
I have contributed towards save children institution of Rs. 3000 during the financial year 2016-17.will it come under tax exemption
and how to deduct from total salary.Please clarify
the contents are useful
Please guide me how to get registered for tax exemption under sec 80G for a gaushala
i have got gross salary 7 lakh me donet 35000 registred gosala kya mujhe 80G se 100% EXAMPTION milegi ya 50% milegi
I HAVE DONATED RS 7500 TO HelpAge India in july2016. my annual income in current year is 13.5 lac .How much rebate will I get ?
donation for Bharat Sevaashram Sangha and issue a certificate u/s 80G . i am produce the certificate of our department (India Post) But not rebate the ddo. I am not eligible the rabate?
50% Rebate U/S 80G cannot be allowed by Head of Office.One has to claim relief in IT return only.
CAN ANY PERSON GET DEDUCTION GIVEN TO ANY NGO REGISTERED WITH STATE GOVT. AND NOT WITH INCOME TAX DEPARTMENT?
Hello Taxguru,
I have submitted ITR and got refund also for this year. But I forgot to include the amount of 80G in ITR. In that case is it possible to file a revised ITR. I already got a refund of 5k because my company deducted wrong tax. My donation in 80G makes me eligible for 25,000 more deduction. Please advice on this.
Another question is, does 80G donations count above 80C’s limit or they are inclusive ?
Thanks in advance ..
Donation made under Section 80 G is a part of total deductions of Sec 80 i.e. Rs.150000 or in addition to this amount for the AY 2018-19.
VITA UNICA (Unique life Trust), such one functions with 80G, can give 50% tax excemption. if anyone feels its usefull, plz whatsapp on +393334421128 tanx
Dear Sir/Madam, Can you please confirm “Shiridi Sai Sansthan Trust falls under which category ?”. I can also see multiple answers but need full information on this.
sir kindly share i have donated rs 1800 in prime minister relief fund. there is no filling option shows in ITR-1 online e-filing form under 80G for ay 20116-17.
The notes helped me to understand how to save income tax to some extent. Thanks.
sir kindly share the exemption under donations made to Shri Mata Vaishno devi shrine board
Is it 100% or 50%
50% since being a temple
mata vaishno devi shrine board relates to the public worship and hence applicable to 50%
Last (2015) year I forget to clam 80G deduction. Can I claim that amount Rs10500 for this current year, I have the all the receipts and details with me.
sir donation to TTD Rs. 100000 ,what is the Qualifying Amount for deduction?
u/s 80 G
SIR, let me know / sent me the link through which I can donate online to National Children’s Fund of India
Our NGO will support to u 80g+ more benefit if you are interested save tax . Pls what’s up on +91 9558882885
Hi … We are NGO , certified you 80g+ 100 % cash rebet pls what’s up on +91 9558882885
Go on for NGO donate and prove u 80g + more tax benefits pls what’s up on +91 9558882885
NGO donation will reduce 50% tax for more help pls what’s up on +91 9558882885
NGO will help to get 80g+ more pls call on or what’s up +91 9558882885
you will 100% tax exemption. Sai charitable trust falls under Income Tax rule 1961 clause 35 AC.
explanation 3 to the section states that charitable purpose does not religious purpose
I want to start Pre School in Bangalore for kids can u let me know who can give donation NGO or any small trust.
Donor Request 80G,35 AC Have People affected by Leprosy Rehabilitation work
Please Contact Me Mr. Sanjay Panzade National Award 2014
Amravthi, Akola District 9673494764
The Leprosy Mission Trust India working Kothra Amravathi I am social worker 80G, 35Ac . Please donate Trust People affected by Leprosy Rehabilitation work.
SANJAY PANZADE National Award 2014
sanjaycbr@gmail.com 9673494764
is iskcon temple donation is eligible for 80 G
Sir I am donating 35000 to ISKON temple ;
My gross income is around 15 lacs.. what is the amount of deduction that i may get in income tax if any.
Dear Sir,
I would like to inform you that I am having One doughter she is admitted through CET Karnataka and we have paid Rs 45000.00 for Admiting to Engineering College paid to CET Board is this amount is exeption for income tax and also we paid Rs 28350.00 tutuion fees to College I know tution fees is exempted but I am in confusion that CET Fees Rs 45000.00 is exempted in income tax or what.
how can we adjust in incometax statement donations as per 80g
Dear Sir,
Sorry sir, I am not claiming donation i am claiming as tution fees
I want to claim as tution fees including cet fees or what CET Fees paid to govt Rs 45000.00 College tution fees is Rs 28350.00 can we claim as tution fees as 73350.00 including CET Fees or 28350.00 COLLEGE FEES ONLY
KINDLY CLERIFY, I AM NOT CLAIMING AS DONATION CLAIMING AS TUTION FEES OF MY DOUGHTER
Sir, I am Tax payer. My Salary crosses 10,00,000. May I donate 2,00,000 to a trust runs a matriculation school at Erode. Is this amount is exempted for tax payment. Please suggest a solution
Name of the trust coming under Income Tax Act 1961 towards charity under 80G
We DREAM INDIA TRANSFORMATION CHARITY HAVE 80G. PLEASE DONATE TO US .dreamindiatransformation@gmail.com
call for query :
8820427970 / 9437254731
CA D P Agrawal
you can contact for your query at any time.
also you can contact for proper financial planning, child education and marrige planning, Investment Planning, and for your Portfolio making with proper income tax eligibility in section like…..
Mob: 8820427970 / 9437254731
Dear sir/madam,
I took engineering education responsibility of cousin brother’s daughter. He died due to cancer .Now I am supporting her daughter for paying her admission fees.
She is studying in one of the reputed institute in Maharashtra.(DY patil college of Engineering Akurdi Pune)
Can you advice how I can claim tax exmption under 80G for fees paid for her admission.
Sudarshan Wankhede
you can claim deduction under section 80(e)
Dear Mates,
Can anyone help me with the list of trust/foundation/organization under each of the category – 100% w/0 qualifying limit, 50% w/o qualifying limit,100% with qualifying limit & 50% with qualifying limit. A site wherein I can check under category the organization is categorised. On the Income tax site they have only given the list of organization for 80G deduction but the category is not given.
Regards,
Bikash
Amzing Article , very simple language and very clear example
Sir,I am Salary person & I want to Donate 25000/- to shirdi sai sansthan can i get 100% exemption in income tax.
Shiridi Sai Sansthan falls under the category of 50% deduction subject to qualifying limit (e.g., an approved institution for charitable purpose other than promoting family planning). Therefore, any contributions made to the said Trust are eligible to get 50% tax exemption subject to 10% qualifying amount. In your case, you will get 12500/- tax exemption.
i from’jai ambe seva mandal i want sugestion from you sir how we get charity to our trust cont, mob/9324428784 andheri (east) marol.
Respected Sir ,
I have started my own NGO named Wings Of Desire Association dated on Nov 12 , 2014. Registered under the Karnataka Societies Registration Act , 1960(Karnataka Act 17 of 1960) . Sir our Association wants the 80G (5)(Vl) Certificate . So sir can u help us to get some information about it.
Thank you ,
Pramod.S.P
I WISH TO DONATE RS. 100000 TO A FUND AND CLAIM 100 % REBATE UNDER 80G BY SENDING A CHEQUE.[I DO NOT WISH TO SEND IT THROUGH NET BANKING OR ON-LINE.] MY INCOME IS LESS THAN 600000.WILL YOU PLEASE SEND ME A LIST OF SUCH FUNDS BY E-MAIL AND OBLIGE ?THANKS.
Dear Sir,
I had made donation to a religious trust (eligible under section 80g) in FY 13-14. However I missed claiming same while preparing my return. Can I claim it now. Any suggestion from your end will be highly appreciated.
Best Regards
Arvind.
I Have donated 2lakhs to P S Govindaswamy Naidu & Sons Charities
I which category this falls?
4th one?
50% with the limit
Dear Sir ,
I was filling the income tax return , i wan to enter the amount under section 80G as i have donoted some amount under Prime minister relief fund , i wan to fill that amount in the ITR 1 but the grey block for 80G not allow me to enter the amount what can i do for the same .
Please help for the same .
our ngo TELUGU BHASHA PARIRAKSHANA SAMITHI already got 80g registration.But some govt employees are donate some rupees for our society. But employees ddo/sto does not accept claiming 80g through the showing of IT schedule column vii.That ddo/ sto tells that govt employees pls go to the it office and filing the return and get tax exemption under 80g. they are not interest that process. why we get donations this system?
in my salary slip some amount is deducted for Prime Minister’s relief fund. To get exemption u/s 80G, I need to file PAN (for donee), address for donation made. This details are avilable in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid.
Sir,
In the above article it was mentioned that Donation made to Political Parties is not allowed under section 80G. But as per Section 80GGB and 80GGC, donations are allowed provided it is not paid in cash.
Kindly confirm.
I have donate such a large amount to temple trustees
Dear Sir,
I am working in pvt,100 percent EOU co.desire to donate rs.1 lac after considering 80c deduction.pvt.charitable trust eligible for 100 % deduction.
While filling the IT return there are four categories are showing.
A. Donations entitled for 100% deduction without qualifying limit
B. Donations entitled for 50% deduction without qualifying limit
C. Donations entitled for 100% deduction subject to qualifying limit
D. Donations entitled for 50% deduction subject to qualifying limit
Please suggest under which category i have to file IT return
what 80g i don’t known sorry.
Thank You,
Ismail
Dear Sir,
I am working in MNC. I have paid some donation through salary via my employer.
Employer has give me the 80 G receipt (on the name of Company’s self charity foundation)to claim it through IT return.
While filling the IT return there are four categories are showing.
A. Donations entitled for 100% deduction without qualifying limit
B. Donations entitled for 50% deduction without qualifying limit
C. Donations entitled for 100% deduction subject to qualifying limit
D. Donations entitled for 50% deduction subject to qualifying limit
Please suggest under which category i have to file IT return.
Regards,
Maharshi
How much rebate is allowed on donation made to Shri Mata Vaishno Devi Shrine Board under Section 80-G of Income Tax Act. 100% or 50%?
Sir,
our company has given 15000 donation i.e. 5000 each trust and health care in that case form 80G is required or not.
for the a.y.14-15 salaried person who donate political party and claim 100% exempt or no??
acc.to section 80 ggc in computing the total income of any person (including salaried) deduction shall be allowed of contribution made in the previous year to a political party or an electoral trust.
How to find that the Donation to “HELP AGE INDIA” is covered under 100% or 50% exemption under Section 80G.
Humanity Care Foundation is a Registered NGO under Society Registration Act 1860( reg.: S-48694 NEW DELHI ) on 19 Mar 2004.with 80g certificate It is a national level development organization reaching out directly to improve the living standards, health, knowledge, environment of underprivileged children and people in urban slums and remote villages across country and to control population by proactively participation of privileged people in finding a solution to the problem.
Currently we are having more than 100 childrens who are seeking a roof to live in a safe shelter to dwell in ,in regards to the same , we at Humanity Care Foundation seeking your valuable & timely contribution towards the same in whatever best possible way you can help & support us in this noble cause We are opening Orphanage Home at Powai and will be opening at other centers soon
The Current Expenditure for the Orphanage Home is around Rs 50 Lakhs and so far we have raised funds of 11,76,545/- through our valuable donors support , so seeking your valuable & timely contribution towards the same
Kindly visit our website www.humanitycarefoundationindia.org for more details and some of our recent activities.
Looking forward to an appointment and
support from you.
Or if you wish you can donate online
Account Detail :
Humanity Care Foundation
Union Bank Of India
A/C: 629602010004033
IFS:UBIN0554642
BRANCH : Hiranandani Business Park Powai
Thanking you.
Yours truly
Priyanka Shinde +9198196922731
hcfindia11@gmail.com
info@humanitycarefoundationindia.org
Project Co Ordinator
Humanity Care Foundation
(Powai Mumbai Branch)
Dar sar my ngo Donor holders in my sociaty pag.
We are an organisation whose more than 50% of the shares are from foreign source, therefore we make the donations to NGOs into their FCRA account, please clarify if we are eligible to receive an 80G receipt even if the amount goes into the NGOs FCRA account?
Dear all !! Good to connect with you !! Well this is Dr Vidit Kumar president of Shri Ram Charitable Trust ,Bijnor working for charitable purposes got 80G certificate !!If you willing to donate !!pl contact – vkkumarvidit1@gmail.com 08192803520
i want to deposit amount in sukanya samradhi yojana for my granddaughter. may i get benefit of 8o g.
Sir, i have donated 2000/- in Prime Minister Relief Fund, Please tell how much amount will come under section 80G.
donation made to prime minister relief fund are eligible for 100% deduction without any qualifying limit means whole rs2000 are eligible for deduction
CONDITIONS:
donation should be a sum of money.
sir,u/s 80G whether we can claim deduction if we donate a particular amount to temple in cheque for annadanam programme
sir,if a person donating 50000 to a notified temple in cheque for annadanam programme in that temple then whether he can claim the amount as deduction u/s 80G
Meaning of the expression “any sums paid” in referance to Sec 80G of Income TAx Act
means donation should be a sum of money .donations in kind do not qualify for deduction
Dear Sir
I gift RS 100000 to my parents through internet banking. My Parents is senior citizen as well as not earning any money from other source. Is this amount is tax free for me if they invest it for more than 5 years and if so then under which section or Rule ?
Please help !!!!!!
Regards
Raushan
we have a trust started in aug 2011. with little donations from friends we started. now others want to donate but they expect 80G benefit. We have not so far applied for 80G. can we now get 80G? kindly clarify Sir.
we have trust started in aug 2011. can we get 80G benefit by applying now.kindly clarify.
sir,
u/s 35 C 125% tax benefit kindly explain in details
Dear sir,
I have ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
my gross income is 521746, deduction u/s 80c 149944, donation u/s 80g 1722, now i want to know how many amount i can donate u/s 80g for saving my tax for f.y.2014-15. i am working in zilla parishad in maharashtra. please guide me for donation u/s 80g in tempal etc. my mobile no. is 9422110401.
my gross income is 521746, deduction u/s 80c 149944, donation u/s 80g 1722, now i want to know how many amount i can donate u/s 80g for saving my tax for f.y.2014-15. i am working in zilla parishad in maharashtra. please guide me for donation u/s 80g in tempal etc.
how to register for 80G as an organisation for getting donation.
If any problems faces by any one towards “INVESTMENT PLANNING” u/s 80’C and 80’D and “INCOME TAX RETURN FILLING” then contact below:
Mob:8820427970 and Email: itr.advisory@yahoo.com
Make a good retirement planning with investment in ELSS Mutual Fund other than PPF for better return over there. You will get “TAX DEDUCTION” in both (ULIP/ELSS/PPF) upto 1.50 LAKH u/s 80’C of IT Act, 1961.
Medicalaim upto 35000/- deduction u/s 80’D of IT Act, 1961.
a ngo got 80g registration. iam a govt employee .my gross total income 400000 this year. how much amont donate to thats society from my salary.which amount exemption in my salary.
Dipankar Kumar Guharoy
What is Unicef India Permanent Account Number for Income Tax? I need for filing Income Tax Return else my donation info is not being accepted. Can someone help.
Thank you
Dipankar Kumar Guharoy
Hi Team,
I am salaried employee…
My wife is housewife and do not have any earning.
Can i put money in PPF account of my wife, and claim in my Income tax.
If I can claim, under what section will it be applicable and what is the max amount I am give to wife / parents (senior citizens)
Hi
What is the procedure and requirement to file a application for 12 A registration and 80 G exemption. After applying for 12 A how long it take to get the 80 G exemption.
Regards
if i donete $1000 to chatitable trust it will be exempt or not
Sir,
You have interpreted renewal clause..as under……
” With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2010 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal.”
In this issue… I would like to say that the above date for validity have wrongly mentioned by author. It should be 01.10.2009. As it was inserted by Finance Act’2009. Pls check the same
To fill ITR1, in 80G the PAN of PM relief fund, address and pincode of Uttaranchal requires. so please help me
I have establsihed a charity and I want to be registered under Section 80 G for donors to make donations and enable them to claim this exemption
I donated to “shri Nand Yasoda Bhawan” Shri Balram Yogmaya Janmasthan, Shri balkrishna Goverdhanesh Ji Cheritable Sewa Trust, Gokul mathura, (Reg No. – 1551), so can I got benefitted for tax and please any one can tell me the contact no. or PAN of this trust.
sir i give 20000 thousand rupees to mariappa foundation institution development fund shall i deduct 100% in my 80g
IN CASE OF DONEE FUNDS SETUP BY GOVERNMENT AS DESCRIBED IN SECTION 80G(2),PLEASE USE PAN AS “GGGGG0000G”, IN THE ABSENCE OF PAN NO.
C.M. Relief Fund, Uttrakhand
PAN- AAAGM0036M
Address: Dehradun
Sate: Uttranchal
Pin- 248001
All employees their one day salary to Chief Minister’s relief fund for Flood Relief Fund.
It is exempted 100% as per sec 80G. To get this exemption. I need to file PAN (for donee), address for donation made. This details are available in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid to flood relief fund.
SIR
I have donated Rs. 431 to Prime Minister Relief Fund through DDO from my salary hence I do not have PAN number nor details of PMRF (Prime Minister Relief Fund). How can I get benefit of Tax rebate under section 80G from my salary.
Thank you
snthakur
All Teachers in Higher Secondary School are contributing their one day salary to Chief Minister’s relief fund for THANE Cyclone.
It is exempted 100% as per sec 80G. To get this exemption. I need to file PAN (for donee), address for donation made. This details are available in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid to Thane Cyclone on January 2012. –
All Teachers in Higher Secondary School are contributing their one day salary to Chief Minister’s relief fund for THANE Cyclone.
It is exempted 100% as per sec 80G. To get this exemption. I need to file PAN (for donee), address for donation made. This details are avilable in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid to Thane Cyclone on January 2012.
May I request you to inform me the latest weight-age in respect of donations for R @D under section 80 GGA.
I have paid Rs 1200 towards donation on 23-04-2014. i got a certificate of donation.In that certificate they mentioned that “financial year 2013-14”. so in which year i need to claim.
1)the financial year which they mentioned on the certificate
2)the financial year in which i have paid the donation
I have donated by chaque 50,000 Rs to a charitable society who has given me a 80G (5) (VI) certificate.I claim the deduction under 80G.I am a private sector firm employee my total income approximately 5,00,000 Rs.Am I eligible for the 100% / 50 % deduction for the donor under the section 80G(5) (VI).
Donations to Helpage india-xempted 100% or 50% pl clarify.
this organisation quoted 80G (5)(vi) of IT.
Sir,
Please told me, In Form No.16 ‘ Flag Day — Rs. 50’ this amount where and which section show in File Income Tax Retuen – 2014-15 (Off line)
how old a charitable society or trust be to get 80G certificate. and secondly, which is the government department that deals with trusts, societies’ registration. the registration and etc of the trusts and society is done at the monndal level or district head quarters
Donation was made in 2011. The institution (which is Registered and has Tax exemption status) will issue the receipt only this year 2014. Can it be used to avail of exemption under 80G when filing IT return in 2014?
Thank God At least I understood something about the donation the tax deduction.It never came to my mind that the list of such charity institutions organizations are too many and they may ask donation from people and say tax benefit is there as per section 80G. They never say whether it is 100 per cent or 50 per cent.In fact I never verified whether in the receipt the PAN of such organizations were written or not Form No 58 ? I never knew it Thanks a lot for giving this very useful list
Hi Dears!!
If you have any query regarding the taxation and accounting matters you can reach to us @ carajeevupadhyay@gmail.com. Also we are providing coaching classes in delhi & providing Accounting Solutions to our corporate clients. Students registering with us are eligible to get free computer classes which includes Tally, MS excel, Word & Powerpoint all versions.
Regards
Rajeev Upadhyay
Partner-DETROIT Accounting Solution
can a public charitable trust donate,conditional donations to another public charitable trust,with intention of earning profits..
how old a NGO should be who may give benifit in tax deduction or rebate…
a new formed NGO may be helpful in giving benifit in tax rebate
kalm 80 G satifiket aplication by Donestion help
Sir
What is the rebate % on donations to Cancer Society of India. I came to know that it is 100%. Kindly confirm the same
With regards
Mushtaq A. Wani
Sir,
if a private ltd company make donation to trust for project under section 35AC. can private ltd claim such 100% donation amount as deduction under section 80G in its Income tax returns? If not , then how can i claim such amount as deduction upto what limit 50% or 100% under which section ?
hi,
I paid donation to school of my baby for taking admission in school of rs 20000/- please advise how much i will get exemption ,i recd receipt of 80G from school
for any person’s which have any problems relating to tax ..you can mail me any time
In case any help required for filling of income tax return or computation thereof or in case of pending refund issue or donation working, feel free to call us on CA. Kundan Kumar ; +919999424251 ; 011-22732368 or write me on kundan_021@live.com
I have donated by chaque 30,000 Rs to a charitable society who has given me a 80G (5) (VI) certificate.I claim the deduction under 80G.I am a govt. employee my total income approximately 5,00,000 Rs.Am I eligible for the 100% deduction for the donor under the section 80G(5) (VI).
I have donated some money to a charitable society who has given me a 80G certificate and bill.My wife deposited the money the authority has issued the bill in her name.My wife has no income of her.In this situation can I claim the deduction under 80G for the same ?
India since times immemorial is a spiritual country and donations made to religious charity institutions and spiritual related activities under section 80G should be honored.
In case any help required for filling of income tax return or computation thereof or in case of pending refund issue, feel free to call us on +919999424251 or write me on kundan_021@live.com
“http://www.incometaxindia.gov.in/Acts/INCOME%20TAX%20Act/80g.asp”
this gives “the page cannot be fouond. is there any mistake in the webaddress
Dear Venkat Link is not working any more so I have removed the link and added the list to article itself.
dear sir
income from house property 111200
business income 80000
diviended from co operative 500
LTCG land-62000
stock exchange listed share 15000
life insurence pre.on his life of 200000 ——- 28000
donation to charetable insti..u/s 80G 20000
deposit u/S 80c 22500
interest accured on NSC viii issue for 20000 purchased in may 2010—–1840
compute his total income ????
good
Dear All,
We are currently running KIDS CARE.
We got 80G
PLEASE HELP US.
THANKS
PRESIDENT
dear all,
i have authorization from income tax deptt under section 80 g
organization name is “RASTRIYA GRAMIN JAN VIKAS YOJNA” (an ISO CERTIFIED ORGANIZATION 9002:2008)
WHOEVER WANT TO DONATE US ARE MOST WELCOME.
AVINASH MISHRA
SR. SOCIAL DEVELOPMENT OFFICER
0837591025
Dear Sir
I had donated an amount of Rs 15000 by cheque on 31 March 2011. My income tax assessment is on and the officer wants to disallow the same since the cheque got cleared on 7 April 2011. Is he right in doing so. Can you please tell me some reference that I can show to him to claim this deduction.
CORRECTION;
my contact no.09612165719
My Club,Dinthar Football Club,Mizoram(Aizawl) is registered society and u/s 80G & 12AA of the Income Tax Act,1961 .Any individual or Companies who are interested in the promotion of tribal youths in the field of football can contact us. Pls
Mr.H.Lal rammawia
Club Secy.
Dinthar Football Club
T-section,Dinthar Veng (Mizoram)
AIZAWL -796001
contact – 092165719 or email dintharfc123@yahoo.in OR h.lalrammawia123@yahoo.in
sir
i wish to inform that on 17.7.2013, i have donated a sum of rs 35000/- to sri saradha sakthi peedam, perungalathur chennai-63. pl exlain how much amount can be claimed from my total income. approximately my total income will be rs 425000/- for the financial year 2013-2014.
further i have received only cash receipt from the organisation by noting their PAN NO. NO IT CERTIFICATE HAS BEEN GIVEN.
v.narayanan
I have paid following donation amount.How much amount rebate to me U/S 80G.
1.Vishva shanti Nirmal Dhyan Kendra,Girnar Taleti,Junagarh-362004 (Gujrat)
Rs 2400/= dated 29.11.12(I.Tax rebate under I.Tax Act 1961,80G under S.A.A.R.A.J.III/TEC/80G/1138.PAN-AAATA2794E.
2.Shri Mata Vaishno Devi Shrine Board,Katra-182301 (J&K)Rs. 501/- Dated25.09.12(Tax benefit u/s80G of I.Tax Act,1961.
3.Shri Digamber Jain Ratantray Jin Mandir,Dwarka (Regd). Rs.501/-Dated28.09.12
HAF,Pocket-A,Institutional Area,Sector-10,Dwarka,New Delhi-75.
Registration No.District East 88/2012.
Kindly given me your reply immediately because I have Field my ITR A/Y 2013-14
I have business income 30000/- and winning from lottery is 300000/- for PY 2012-13 I have given donation of Rs. 60000/- to gov. for family planning (100% subject to limit). tell me the amount of deduction u/s 80G
How can I claim my donation amount in IT return ? I am filling IT return online so what is the procedure to claim my donation amount ?
What is the difference between donations exempted under secion 80 G (V) and (VI)?
Dear All,
I have donated 10,000.00 Rs. under section 80G (5) IT act 1961, so this amount will be come unader 80G A/80G B/80G C or 80G D ?
Regards,
Amit
Rewa
M.P.
I have donated an amount of ₹.1,08,011/- (Rupees One Lakh Eight thousand Eleven only) towards donation to “ Sri Venkateswara Nitya Annadanam Trust” and received receipt & income tax exemption certificate No. 9188 dated 07/06/2012 .
I would like to know under which clause of Section 80(G) will the donated amount qualify to get the tax exemption i.e.,
A. Donations entitled for 100% deduction without qualifying limit
B. Donations entitled for 50% deduction without qualifying limit
C. Donations entitled for 100% deduction subject to qualifying limit
D. Donations entitled for 50% deduction subject to qualifying limit.
Please let me know so that I can claim the tax exemption.
Thanks & Regards
K. Hanuman Prasad
Donor to SVNAT
Dear sir,
I have ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
Is donation made to UNICEF, India (United Nations Children’s Fund) eligible for deduction u/s 80G of the Income Tax Act,1961? If so what wll be the % of deduction? 100% or 50% ?
I have NGO how to apply 80g, what is the requirments pls give me details
P Venkanna
dear sir,
i hav ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
dear sir
idonated rs.5000 to ability unlimited foundation u/s80g[5] [vi] how much deduction will i get.
50% of donation or 10% of your gross total income whichever is less
1)Kindly clarify whether HRA amount claimed in surrender leave bill claim is exempted from income tax or not. 2)Tamilnadu Govt. recovers Rs30// towards Family Benefit Fund and RS150// towards Health Fund.These Amounts can not be refunded to the employee.Can we classify THESE AMOUNTS under 80DD? 3)TUITION FEES -EXACT DEFINITION is needed. Kindly clarify whether we can include Lab fees,sports fees,Admission fees, Special fees,Amenity fees,Hostel fees,Cost of books, uniform fees UNDER TUITION FEES? May I expect your authenticated reply instantly? With my best wishes and sincere thanks, Sincerely yours, MUTHUSAMY.N
detail of Total deduction in income tax
i paid amount to MADARASA-TAH-FEEZUL-QURAN-LIL-BANATH,can i get tax exemption under 80G .Kindly reply
thank you
A RAJASAB
arajasab56@gmail.com
9886919033
Is there any provision in Sec. 80G regarding non allowance of deduction to an assessee who is working at DDO level (Divisional Disbursement Office)?
Dear Sir,
From this assessment year 2013-2014, donation under 80G has to be in cheques only, whether fund transfer through net banking to the concerned charitable trust is allowed or not— kindly confirm immediately
i have donated in swami basantram sewa trust Ajmer which have exemptopn u\s80G5(vi), pl. tell me it has 50% or 100% exemption?
dear sir,
i hav ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
Dear Sir,
Our 80g(5) registration no. has been expired on 31st March, 2012..
Now, please give me advise, its necessary to make it renew….
If its not necessary, mail us notification copy to show the same to our donators for their satisfaction…..
Thanks in advance for your possitive response……
thanks again.
Jatin Bhavshar
Can a Director donate to Alumni Fund from his company and claim deduction under Sec 80(G) ? Please advise.
Please mention the tax deduction slab for FY12-13
No certificate is issued by Tirumala Tirupati Devasthanam Trust for donations made by Internet banking through their website for amounts below 100000. The PAN No of TTD Trust is not known and not given on the same website ( E-hundi). CA insists that unless PAN number is known and entered in ITR-4 the deduction can not be claimed and quotes some circular issued by IT Deptt. The Internet tnx number and particulars are known and included in the bank statement. What is the rules dealing with this issue? How can this deduction be claimed – TTDT is in the approved list of IT Deptt for 100% deduction.
No certificate is issued by Tirumala Tirupati Devasthanam Trust for donations made by Internet banking through their website for amounts below 100000. The PAN No of TTD Trust is not known and not given on the same website ( E-hundi). CA insists that unless PAN number is known and entered in ITR-4 the deduction can not be claimed and quotes some circular issued by IT Deptt. The Internet tnx number and particulars are known and included in the bank statement. What is the rules dealing with this issue?
sir i want to do 80g for my NGO organization. sir plz help me
Dear Sir,
am maintaining 1 NGO.
what is the Cash limit of Received from donor
Research organisation, Trust obtained 35( I ) ( ii ) , CBTD Approval, FCRA A/C,
can Redonate fund to NGO’s of u/s 80 G. if Yes, Please send Notification
Dear Sir WHILE E FILING RETURNS PAN NO IS REQUIRED DONATIONS ARE MADE FOR FLAG HOSTING AND DEDUCTED FROM SALARY
Sir, Article on donation is very informative. Problem while uploading salary return is coming certain deduction for Flag Day and smiler other deductions are made which is 100% deductible but while filing e return it is asking PAN , Pin code Place etc.of deduct or, which is never given, and without it e return cannot be filed what is solution. Rajiv Zaveri
Urgently need to know if anyone here has the PAN no.for UNICEF India.Require it for tax filing purposes.Would really appreciate the help…
I have the same question YV Rao has asked in this forum. I donated money to BIRRD Trust of Tirumala Tirupati Devasthanams. It is not written anywhere in Income Tax exemption certificate they sent me, how much percentage I am eligible to claim exemption. Please let me know if 10% ceiling (Of Gross Income) applicable in this case.
Appreciate your advice.
Regards, Srini
If i give donation u/s 80g (2) (a)(vii) promoting family planning DDO’S can give at source deduction in my salary account ?
pl tell me which categeory of following charitable trusts
1. Shirdi temple
2. Sri venkateswara Nitya annadanam trust , tirupati
pl tell me , which categeory i should enter , for example 50 % deduction amount with under limit
with regards,
YV Rao
an amount of Rs 200000 has been deposited in to the bank account of the temple under the control of endowment department of government of andhrapradesh to get matching grant from government for the renovation of the temple.
can i claim deduction under section 80G?
Sir, I have paid donation to Tamilnadu Chief Minister’s Relief Fund. Kindly indicate the STATE CODE for tamil nadu for enabling me to file E-return.
Thanks
if i take 2core for 80g deduction what are the benefits to me
….
I had donated Rs. 10000 for missionaries of charity, kolkata on 3.7.11. i am filling my tax return for FY2011-2012. The receipt given by them indicates that the donation is exempted under 80G (5) (VI) of the IT act 1961 order no. DIT (E)/8E/100/65-66/3401-03 dated 13/12/10 valid from 2011-2012.. how do i find out if i can claim this exemption and what the deduction % it is eligible for 100,50 or less. And where should i specify this in the sahaj form…80G(A), (B), (C), (D)?
dear sir,
whether service tax applicable to NGO under the following circumstances.
1) this NGO is registered under 12AA, 2) the service is giving to state govt. 3) it is receiving money for the payment to persons who are engaged by us for providing govt. canal cultivation data collection work on consultancy basis.thanking you, regards a.krishna reddy
I have donated some money to a charitable society who has given me a 80G certificate and bill.Unfortunately, since my wife deposited the money the authority has issued the bill in her name.My wife has no income of her.In this situation can I claim the deduction under 80G for the same ?
My spouse and I made a donation to a private trust (eligible for tax exemption). the receipt has been given in both our names. However, the transaction was through my spouse’ cheque (which is mentioned on the receipt). So, can I claim tax deduction along with my spouse? or only my spouse can? If we both can claim, can we claim half of the donation for which the tax may be exempted? Kindily advise.. Thank you..
Respected Sir,
Greetings from Right Track Family,
My name is Md. Shakil Haider and associates with Right Track – Kolkata.
Earlier whenever we issued the money receipt to our donor, we used the memo number and date of certificate such as DIT(E)/531 by 8E/329/99-00 dated 21-10-2008 of I.T. Department on the back of the bill and the donors get benefit of the same.
But after issuing the new circular from the IT Department what matter will be printed on the back or front of the money receipt or we can issue the money receipt without mentioning any matter. Here i have discussed with few of our partner NGOs and they are also not clear about the contents. Kindly share the matter which will be used for money receipt.
Awaiting for your nice guidance.
Thanks,
Shakil
sir i am chairmen of [hassan development foundation]registration of socities act .xx1 of 1860 no.6338of 2011.2012 .9.august 2011.i am flood effected 2010 my village ashraf sodhar u.c qazi arif taluka mehar dist.dadu sidh pakistan my village is 90% damage .my office .mehar city my mb.03458002198..sir aj tak many apny madad ap tahat tanteem ko challaya he .sir please help my [h d f] sir aj tak many kisi se chanda nhain manga .thanks .
Sir, May i request to you pls explain me 80G (i), (ii), (iii), (iv) & (iv),
and which clause tax exemption for International Donor,
Dear sir,
The 80G certificate issued by IT dept. has been expired on 31st March, 2008 and we could not able to renew the same to date. Sir, will you please guide us what we have to taken up further steps in this regard.
Thanking you,
Yours truly
Hari
Please let me know if we donate to our parents, where need to include it in IT return and is it 100% tax free or otherwise
sir
required employee tax caluclation sheet fy-12-13
Are cash gifts to parents eligible for 100% tax rebate or 50%? Does the eligibility of the amount considered for tax kick in (10% of adjusted gross) while calculating tax exemption as far as cash gifts to parents is concerned?
Thanks in advance for the information shared …
is donation to world vision India eligible to for 100% deduction under 80G ? pl reply.
What are the differences between the subsections namely A, B & C within the section 80G of the Income Tax Act? How can I claim exemptions in income tax for the donations that I have been making to UNICEF and under what subsection can I claim it? Under what subsection can I claim excemptions for the cash gifts I have been giving to my parents? Can I claim exemptions for the cash gifts I have been giving to wife and or kids? Do my parents & wife have to compulsorily file for tax returns if i claim exemptions for the cash gifts made to them? I really appreciate the help and the information shared on this forum. Thanks in advance – Kedar
My ngo globe registerd under indian trust act 1882 & F.C.(R.)Act 2010.& also registerd Income tax act 1961 section 80g & 12 aa.Leigl status see ngo website- globetrust.org. Financial assistance requird to support our ngo “GLOBE” Regards Vijay Swaraj , President GLOBE AT-Jamuniya, P.O-Majhriyakishun, P.S- Jagdishpur, Disst.-West champaran (Bihar) India,Pincode-845459 Mobiale no.-09971223494 & 09546722901
Please let us know whether registered charitable institution who got exemption u/s 12 & 80G, can accept a donation in foreign currency for a person residing outside India and holding Indian Passport, without permission from FCRA
D/sir,
I want to know the pan of PMNRF which is to be mentioned in column provided for details of donation under 80G
May I have same sample of reciept of donation provided by Society/Trust under 80 G.Please mail me if it is possible
deepak.ranchi.kumar@gmail.com
CAN INDIAN INSTITUTE OF MANAGEMENT CAN GET THE BENEFIT OF SEC80G (5)??????
Are sports bodies working for the development of sports eligible to be registered under 80G of the Indian Income Tax Act?
Respected Sir/ Madam
how can we register our Education Society in under 80(G)
Atul Parmar
Madhya Pradesh
9907398698
Dear Sir / Madam ,
We are a charity orgnizetion from last 16 year’s working in health Care area
ONLY BECAUSE OF YOUR KIND SUPPORT AND WISHES FROM TIME TO TIME,-WE COULD CONTINUOUS FREE CATARACT SURGERIES ,CORNEAL TRANSPLANTS,Have 80-G Certificate
09890090050
As stated in the above illustration, where donation given to CRY is Rs. 45000, the quilifying amount is Rs. 40000 i.e. 10% of gross income. and the deduction U/S 80G is Rs. 20000 i.e. 50% of qualifying amount.
In the same way in the illustration of Mr. X and M/S Y Pvt Ltd., donation amount is Rs. 100000 and qualifying amount is 50% i.e. Rs. 50000 and 80G exemption is Rs. 30000, i.e. 10% of Gross income. If we compare both the illustrations. There is a difference. In the second illustation mentioned here, the qualifying amount calculated first then only 50% is done. In the first illustation mentioned here, 10% of donation amount is done first to arrive at the qualifying amount, after that 50% is done to arrive at donation amount i.e. Rs. 20000. Pl clarify.
JAI PAL GARG
I HAVE PAID AN AMOUNT TO THE PUNE DISTRICT BADMINTON ASSOCIATION. ON THE RECEIPT IT IS MENTIONED THAT THE AMOUNT PAID IS EXEMPTED FROM TAX U/S80G(5)(6). PLS LET ME KNOW IF THE 50% OF THE AMOUNT CAN BE CONSIDERED IN THE IT CALCULATIONS. AMOUNT DONATED IS NOT A BIG ONE. PLS LET ME KNOW ASAP.
Dear sir,
parivartana samste for NGO so we need searching for donars give like things or money helpful to our organization we worked as child rights and education rural development programe we have 80G AND 12A certificate please inform to me
Regards
Kollappa
Chitradurgakarnataka
8971747758
9538888982
Respected Sir,
Our organization is registered U/S.80G of the I.T.Act. The certificate has expired on 31.03.2011. Shall we need to apply for renewal. Please clarify.
Rajib Datta
Sir,
Our organization is registered U/S.80G of the I.T. Act. The certificate has expired on 31.03.2011. Shall we need to apply for renewal. Please clarify.
Hello, when i filled my incometax return, my gross total income was 50000, and 10%of gross total income was 50000, and i had made donation for 120000 rs.
but i get exemption under section 80G was only 25000, and they told me reason that 50% of donation made or 10% Gross total income which ever is less.
it means either 60000 (50% of 120000) or 25000 (50% of 10% of gross total income) which ever is less. so is it correct or not?
THANKSS…………..
we want a list of trusties who donates donation to any 80G school
monthly income 21000/- house rent @ 3500/- per month no other saving calculate payable tex for assessment year 2012-13
suppose a provison made for rent of house @ rs.3500/- per month & monthly income is 21000/- & i am handicap no other savings
is deduction for home loan interest, infra bonds, mediclaim & HRA ( Rent ) also counted as adjusted gross income?
Sir,
you have written that “With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2010 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal. So Old 80G certificate will remain valid if the same is valid”.In my views the date should be 01.10.2009 and not 1.10.2010 vide circular no.7/2010 dt 27.10.2010.
thanks,
yours
M.L.GUPTA
suppose a provison made for donotion on the board of directors approval in
final accounts and payment made in april next finaincial year by debting
the provision. can we eligible to claim 80g exemption in the year of provision.
YES I AGREE WITH MR.s.srinivasan ,READ SEC 40 A (3)FOR MORE DETAILS
REGDS,
VANDANA WALWANTE
income tax deptt. should provide 100% tax deduction on donation U/s 80 G but registration U/s 12A must be so typical .
The plain truth about obtaining exemption or benefit for tax free donations is:one must spend money for these things.
if donation given on 31.3.11 & receipt received on same date but cheque was cleared 5.4.11 Can we claim 80G exemption in 10-11? Pls mention reference to ITR.
Sir,
Every month I donate some amount (Rs 1,000) to a local charitable trust in my home town. Please let me know the set up procedure for the charity trust people to give 80G certificate.
What is the process of claiming donation benefit from income tax? Is it required to send the donation receipt to the it dept. along with return form or any thing require.
If a NGO claiming exemption u/s 80G files a revised return for last three assessment years, due to some mistakes, wherein there is no change in the income, will the 80G exemption stand to get revoked ?
We have a general purpose charitable trust and have not applied for 80G.
Now we want to build a school for poor children with 100% donation from the companies and individuals. We will handover this school to ocal Municipal Education Board to run the school. Will you please advise:
1. we should apply for the 80G with same general purpose trust or should we register a new trust for education purpose only. Where we will get the earliest advantage please,
2. is there any problem if we handover the building after completion of construction or we have any choice….
We are newly registered a trust. Can we take exzemption under section 80g
Sir, 23rd JUNE 2011
We are working for leprosy patients through our Trust. We have got 80G renewed certificate for the period from 1/4/2007 to 31/3/2010. Before expiring our 80G exemption certificate we have applied on 20th July 2009 for renewal of our 80G certificate through our auditor M/s.Rajasekaran&Co., Thambaram. We had not received renewed 80G certificate from the IT Dept., Chennai. After 7 months we approached our auditor & I.T. Office, Chennai regarding this matter. They said because of
Finance Act No.2 of 2009 for 80G, as per this memorandum “This amendment will take effect on 1st date of October 2009. Accordingly, existing approvals expiring on or after 1st october 2009 shall be deemed to have been extended in perpetuity unless specially withdrawn. However in case of approvals expiring before 1st October 2009 these will to be renewed and once renewed these shall continue to be valid in perpetuity unless specifically withdrawn”. During this period your 80G certificate approval is existing, So we will not issue renewed 80G certificate in this regard. We have got a letter about 80G exemption containing these all matter and sent to our donor. They are not accepting our answers regarding this matter. They are expecting Letter from IT office or Renewed 80g certicate. Again I went to IT office On 22.06.11. Because of above said reason THEY will not issue Renewal certificate. If I need please write to BOARD, DELHI. If they issue order to consider our case, we will issue the renewed one like that IT Officials said.
In chennai & Tamilnadu circle around 500 trusts are affected because of this Finance Act (NO.2)2009 without this renewed 80G certificate from IT Dept. The main problem is that the IT officials issuing permanent 80G certificate to New Trusts & they are issuing 80G renewal certificate to 80G approvals expiring before 1st October 2009. These both are having permanent 80G certificate from IT Dept. Now we are having expired certificate only. “No need to renew the existing 80G certificate according to Finance Act (No.2) 2009” It is the oral instruction of the Director of incometax(Exemptions), Chennai-34.
If IT officials issue renewed 80G permanent certificate as one time approval like others, it will only be useful. Donors are not satisfied our expired 80G certificate submitted with project proposal.We are loosing our donations because of this reason. (e.g) Around 15 project proposals are submitted to one donor. Donor want select 10 project proposal for donation. Donor’s one of the cretaria for selecting project proposal is, permanent 80G exemption certificate holder for donation(New Trust or organization & 80G approvals expiring before 1st October 2009 are having clear-cut 80G existing certificate from IT Dept.)though we have submitted our project proposal with the copy of finance Act(N0.2) 0f 2009 & our Auditor’s letter about these all details.
Below is the comments in your website. I have copied & paste it in my comment to you for your precious reply.
“Narayana Hegde Says:
September 2, 2010 At 6:10 Pm
The recognition u/s 80 (G) of I.T.Act of our association expired on 31/3/2010. As our Chartered Accountant’s father expired during that time, we could not submit our application for renewal, but could send it on 17/6/2010. Now, the renewal of recognition has arrived and it is from 17/6/2010. What should we do to avail recognition for the donations made between 1/4/2010 to 17/6/2010? Would kindly guide us?
Reply”
According to this comment, the commendatory persons u/s. 80(G) recognition expired on 31/3/2010. Our 80G certificate also expired on 31/3/2010. In the above said person’s statement, his IT office issued renewed certificate. But in chennai IT office they are not issuing the renewed 80G certificate. Our auditor is not interested to solve this problem.
Please mail us how to solve this problem. And explain BOARD in Delhi & how to approch to delhi regarding this matter.
Thanking you.
Yours sincerely.
(R.RAMALINGAM)
Dear sirs/madam
We are a duly registered public charitable trust doing yeman service in a remote village at Villupuram district in Tamil Nadu, India among the most downtrodden and deprived people. We are concentrating in empowering the womenfolks by imparting employable skills, children are helped in their education and the youth are aided to acquire technical skills. Plans to make the villagers self-sufficient through area specific projects need the support of phillanthrophic minded individuals and we invite donations to implement these welfare measures. We have been approved under 80G and shall provide the requisite certificate for donations received.
How long does it takes to get 80G and 12AA?
Dear Sir,
If you are interested in social work or having small and big project and if your relative, friend and other who are facing the problem and you have desire to help them but you don’t have sufficient money but here MIT Provide you easily Big or Small donation to Trust, Society, Individuals who have burden to serve others and also Provide Business opportunity to help our Indian People and makes their life happier and prosperous.
For more information please contact by E-mail – yogesh4d1@yahoo.com
Mo. 7389688185
Note :- 12 A, 80G 5&6, FCRA, 35 AC, 35 AC 1&2, 10 (23cr)5&6 (for tax exemption benefit) Organization is available
Dear Sir,
If you are interested in social work or having small and big project and if your relative, friend and other who are facing the problem and you have desire to help them but you don’t have sufficient money but here MIT Provide you easily Big or Small donation to Trust, Society, Individuals who have burden to serve others and also Provide Business opportunity to help our Indian People and makes their life happier and prosperous.
For more information please contact by E-mail – yogesh4d1@yahoo.com
Mo. 7389688185
Note :- 12 A, 80G 5&6, FCRA, 35 AC, 35 AC 1&2, 10 (23cr)5&6 (for tax exemption benefit) Organization is available.
NAMCO, A REGISTERED ORGANISATION WORKING FOR THE WELFARE AND DEVELOPMENT OF WOMEN, CHILDREN AND AGED SINCE 1992 HAVING 80G NEEDS SUPPORT FOR ITS PROGRAMES LIKE HOME FOR THE AGED, DISABLED WELFARE PROGRAM, WOMEN DEVELOPMENT SCHEMES. INTERESTED CAN CONTACT AND VERIFY THE FACT. PLEASE.
9842449409.
NEW NGOS CAN CONSULT ME IF NEEDED.
Sir,
Can we get list of trust in mumbai having 80g certificate.
if the donation given in cash is allowed.what is the upper and the lower limit of the donation
Donation Made is cash is not eligible for deduction u/s 80G
Sir,
We have organisation called REEDS-India, we got 80G exemption which was ended by 31-3-2010. Our auditor said that there is no need to renew if we have expemption till the end of March, 2010. Kindly confirm, is there any link to find out the details.
No need to renew.
As per amendments w.e.f 1-10-2009, the existing approvals of 80G expiirng on or after 1-10-2009 shall be deemed to have been etended in perpetuity unless specificaly withdrawn. For any clarification, you may talk to me on my mobile no 9322523442.
can a donation made to political party registered u/R.P.A.1951 IN ELECTION COMMISSION is claimable for tax exemption if yes up to which limit in both cases cheque or cash.
I have made a donation to an NGO on Mar 31 2001. Can i claim tax exemption in the next FY ?
I have given a donation to an NGO on Mar 31, can i stil be able to claim tax deduction for FY 2011-12 ?
Our organization has registered under 80G, the certificate is expires on 31-03- 2011. Shall we need to apply for renewal? Please clarify …
how to determine whether the client will be eligible to 80C deduction? i mean how does the income tax rules recognise the donation recievers i.e.how can we say that donation given by a party to any trust is eligible for deduction?
We are working with cow care and treatment with cow therapy.our organisation have 80G, but our certificate will expiry on Assessment year 2010-11. Please guide us how can we use our certificate without renewal? Is there only way to go income tax office and get any Renewal/ approval or do you have any other best suggestions? plzzzzzzz..
80g renewal requirement is end dated 1.10.10 so you using your old certificate
80G calculation made on ur this site is wrong. infact its a blunder. kindly ask me how ????
You are most welcome to rectify the same if there is an error you can send us your comments on info@taxguru.in with Link of the article
Looks like I am missing something when I look at the two examples you have provided. Please clarify to help me understand. If I use the methodology of the second example and apply it to the first then:
1. The qualifying amount is Rs. 30,000 (10% of 3,00,000 being lower than the actual donated viz. 1,00,000).
2. Deduction allowed is hence 15,000 (half of 30,000).
3. Taxable income is 2,85,000 and not 2,70,000 as shown in your illustration.
Regards,
I am salaried person.whether tax Rebate claimed for donation in khadi gramoudyog sang.
Dear Sir,
I am employed with a PSU under Ministry of Commerce, Govt. of India.
I have been regularly donating to a Charitable Trust having valid Income-tax exemption Certificate.
Can I claim applicable exemption for the same from my taxable income for the current financial year (2010-11) or I have to claim this rebate from Income-tax authority while filing my return for the year 2010-11 ? Thanks & Regards
No deduction in respect of Section 80G should be allowed by the employer, from the salary income in respect of any donations made for charitable purposes by the employees. The tax relief on such donations as admissible u/s 80G will have to be claimed by the taxpayer in his return of income only.
I had posted a query. But when I read GMR’s reply, I understood the implications and applicability of the amended rules. My doubt is cleared
Thank you very much
can a DDO allow deductions under 80 g or it will be claimed by individual from income tax authorities.
regards sunil kumra
Can anybody help me regarding how can we register our trust for section 80G from Income Tax dep at kalyan. Our trust is registered under Society Act 21 of 1860 for blind persons. we required help for this purpose is urgent basis.
Our organization has registered under 80G, the certificate is expires on 31-03-2010. Shall we need to apply for renewal? Please clarify
Had donated an amount during FY 09-10 but missed out submitting the proof during last years IT return. Is it possible to claim this deduction during the current FY 10-11? Regards
If u have just failed to give the proof of ur donation but hav claimed the same in ur return thans theres no problem in the same. Also if u havent claimed the same in your return for F.Y 09-10 than u cannot claim the same in the financial year 10-11 instead u can file a revised return for the F.Y.09-10 if youe assessment is still for the same year
Can any Charitable institutions having 80G, can they collect donation for construction of of their community hall through an Appeal letter containing their Communities Swamiji’s Photos and can they avail 80G Tax exemption? pl reply.
you can contact us
Can any Charitable institutions having 80G, can they collect donation for construction of of their community hall through an Appeal letter containing their Communities Swamiji’s Photos and can they avail 80G Tax exemption? pl reply.
Eligible amount of deduction U/s 80(5)(vi) made Sri venkateswara Gosamrakshana Trust Donation amount Rs. 100,000 what the eligible deduction u/s 80 G
Correction in question
How much percentage of donation to religious institution is exempted under 80G?
How much percentage of donation is exempted under 80G?
50% of donation or 10% of your gross total income whichever is less
APPEAL FOR HEM MEMORIAL SOCIETY (Regd.)
(Society working for old aged and disabled )
ALAKNANDA COLONY, TALLI HALDWANI, HALDWANI, DISTT-NAINITAL, UTTRAKHAND, INDIA-263139
( Hem Memorial Society has obtained Pan Card, 12A and 80G certificates from Income tax department, India )
Society Reg. No.: 17/2009-2010 (Society is registered under societies registration act 21 of 1860) at Sub Registrar office Haldwani (Kumaoun Division)Uttrakhand.
Income Tax 80G Certificate No. – 5(E)/AA/HAL/80G/HMS/2010-11
Income Tax 12A Certificate No. – 5(E)/AA/HAL/12AA/HMS/2010-11
Your Decisions can make one life.
Your Decisions can make one future.
You could save one elderly today.
This society is a secular, non-political, non-governmental, non-profit registered Charitable society formed by a group of social workers, educated locals having real interest and the commitment to serve the people of different religions, language and especially to the locals who are in need. The basic idea to create the society is of Sri Harish Dhondiyal, who is the Secretary of the society. The object of the society is to fulfill the dream of Late Shri Hem Dhondiyal (Brother of the secretary Sri Harish Dhondiyal ) who had great desire to serve the Poor and helpless people. The mission is to help improve the basic health services of the poorest in Uttrakhand, building long term capacity through training and support. Irrespective of caste, creed and religion it is meant for a human service, social awareness, self realization and self support, community health, wealth liberation and leadership.
AIMS AND OBJECTIVES-
We ( Hem Memorial Society ) are presently working for old aged and disabled in Haldwani city of District –Nainital of Uttrakhand state.
Presently we are providing our members Day Care facilities. Like:- Providing them facility of exercise equipments for exercise for their good health, Library facility, Audio-Visual aids, Recreational items; Other than that we are helping them to get govt pension(old age pension, disabled pension, widow pension), doing their eye cataract operations with our own expenses, taking them to physio- therepy centre, providing them facility to get knowledge of stress management and disaster management by sending them to Uttrakhand Academy of Administration, Nainital on behalf of Hem memorial Society, Taking them on study tours to various places like Tata Motors Pantnagar, Parle G industry, Dainik Jagran press etc, Organising camps of medical health checkup and Yoga, time to time, Taking lectures time to time on various subjects like First- aid, benefits for Senior citizens provided by Govt(various ministries & departments) etc-etc.
Hem Memorial Society, Haldwani with its ample experience, proposed to establish an old age home for helpless and needy people for which 4000 sq ft of land, which is in the heart of the city is readily available. This OAH will be established for the better community care and empowerment.
In recent past we helped many old aged and disabled people in Sector of health and other services, for lacking some money they are unable to fulfill their dreams, so here we are requesting all of you to help these ignored but respected members of our society, to make successful person. For which your little contribution is needed so that they could achieve their goal. You can send your help towards by cheque, by bank draft or anything you like(either cash or kind). So join us and help the poor persons. You can get fully benefited by Income Tax as our society is recognized by Government of India Tax Department in under section 80G. One can visit ORKUT and search Harish Dhondiyal profile to see some of the Photographs of activities of Hem Memorial Society. They are self speaking.
About us :
Name : Hem Memorial Society, Haldwani
Registered On : 16th May 2009.
{Regd. Under The Societies Registration Act 21 of 1860} At Sub Registrar Office Haldwani, Uttrakhand India
Email : hdhondiyal@gmail.com
harishdhondiyal@yahoo.co.in
Contact : +91 05946 246385(Office)
+91 9411107655(President)
+91 9927360948(Secretary)
PAN : (Income Tax Department India)- AAAAH4106K
A/C No. : 3281
Bank : Nainital District Co-Operative Bank Ltd, Mandi Branch, Haldwani
Office Bearers – 1.MR. J.C.DHONDIYAL – PRESIDENT
2.MRS. DEVKI – VICE PRESIDENT
3.MR. HARISH DHONDIYAL – SECREATRY
4.MRS. MANJU – TREASURER
5.MRS. BIMLA SANWAL – MEMBER
6.MR. DEEPAK PANDEY – MEMBER
7.MR. HEERA BALLABH BHATT – MEMBER
Thank You for the illustrations. Being a student it helped me a lot.
I have made a donation in the financial year 2010-11, should i claim the deduction this year or can i claim it in any further financial year.
You can claim it in the year of donation only i.e. in financial year 2010-11 only
Is there an option to redonate to a trust inside india, If my trust receives a foreign fund. I have heard that as per 80g we can do it. Please advise me…
I have donated Rs. 3 Lac under sec 80 G in FY 09-10. My total income was 20 lac out of which 9.5 lac is non taxable like long term capital gains, PPF intt etc. How much tax relief I should claim under 80 G?
I am informed that amendment cited herein stating “Exemption Certificate issued u/s 80G of I. T. Act shall remain valid in perpituity unless cancessed and / or with drawn by Income Tax Authorities stands changed and exempted institutionsshall are required to apply and obtain renewals as in the past.”
Please appraise me the latest position and status of the relevant provisions.
Regards,
Satish Chandra Agarwala.
can a DDO allow deductions under 80 gg or it will be claimed by individual from income tax authorities.
We have established sarvajanik mandal of navratri we have got reg no from Dharmaday Aayukt but now some companies told us if we wont their advertisement we have to register our mandal under IT. so it is compulsory to do that?
I had posted a query. But when I read GMR’s reply, I understood the implications and applicability of the amended rules. My doubt is cleared
Thank you very much
The recognition u/s 80 (G) of I.T.Act of our association expired on 31/3/2010. As our Chartered Accountant’s father expired during that time, we could not submit our application for renewal, but could send it on 17/6/2010. Now, the renewal of recognition has arrived and it is from 17/6/2010. What should we do to avail recognition for the donations made between 1/4/2010 to 17/6/2010? Would kindly guide us?
We are working with street and working children in Delhi.our organisation have 80G, but our certificate will expiry date on 15th September 2010. Please guide us how can we use our certificate without renewal? Is there only way to go inc ome tax office and get any Renewal/ approval or do you have any other best suggestions?
Thanks
the cash payment can e made and in my opinion the limit of rs 20000 will not be attracted , as it is not an expenditure ,
ss
can we make payment to a single party of Rs.34000 on a single day
yes but by cheque no cash payment because cash payment limit is 20000
I have attached for IT circular No.05/2010 dated 03.06.2010.
29.4 Further, as per clause (vi) of sub-section (5) of section 80G of the Income-tax Act,
1961, the institutions or funds to which the donations are made have to be approved by
the Commissioner of Income-tax in accordance with the rules prescribed in rule 11AA of
the Income-tax Rule, 1962. The proviso to this clause provides that any approval granted
under this clause shall have effect for such assessment year or years, not exceeding five
assessment years, as may be specified in the approval. Due to this limitation imposed on
the validity of such approvals, the approved institutions or funds have to bear the
hardship of getting their approvals renewed from time to time. This is unduly
burdensome for the bonafide institutions or funds and also leads to wastage of time and
resources of the tax administration in renewing such approvals in a routine manner.
29.5 Therefore, the proviso to clause (vi) of sub-section (5) of section 80G has been
omitted to provide that the approval once granted shall continue to be valid in perpetuity.
29.6 Further, the Commissioner will also have the power of withdraw the approval if
the Commissioner is satisfied that the activities of such institution or fund are not genuine
or are not being carried out in accordance with the objects of the institution or fund.
Neither the dept accept renewal form for 80 G nor they issued a letter citing the Amendment. What to mention in Receipt about 80 G information.
can you sent the copy immediately of 80G section clause(vi) sub section (5) for automatic renewal of 80G government order
This is in regard to ur 1st Illustration of Mr.X for calculating qualifying amount for deduction, As per my knowledge n as per wordings of Law and taking into considertion an example from DT reddy reckoner i had noticed that,the deduction u/s.80G is Rs.15000/- (50% of qualifying amount) and not Rs.30000/-.
It is not 50% of donation amt. and 50% of qualifying amt.(10% of adjusted GTI) which should be taken for comparision bt it is the qualifying amt. which shud be taken as base for for making donation,any donation in excess of qualifying amt. should be ignored and the deduction u/s. 80G should be 50% of qualifying amt. and in case of donation made below qualifying amt. deduction should be 50% of donation amt.
It is an request to u sir to look into the matter and reply asap and to guide me ,if my approach is wrong.
NO NEED TO RENEW CERTIFICATE u/s 80G after 1.10.2009. If certificate is granted upto 31.03.2010 UNDER WHICH CIRCULAR. PL. CLARIFY
Yes. It was provided in budget
i want to apply for 80G certificate from mumbai where do i submit my application & attachements.
is the any donation is made for the trust in CASH is eligible for duction under the section 80G
please help
urgently
Can the employer take the 80G contribution of its employee while calculating TDS. Should it be shown in Form 16. Please reply.
Thanks
Praveen
Can someone please tell me when and how this benefit can be claimed? Is it during the filing of the IT Returns (Form 16 does not carry any provision for entering this amount)?
I heared to renewal of 80g is need not the 80g certificate is regularised circular given govt. any one please tell me the above circula details.
thanks
what record we should have that renewal is not required. is govt issue any letter one time or notification rule copies for NGOS
please email the notification
thanks
Read more: https://www.taxguru.in/income-tax/all-about-deduction-under-section-80g-of-the-income-tax-act-1961-for-donation.html#comment-25369#ixzz0qqnmmG28
what record we should have that renewal is not required. is govt issue any letter one time or notification rule copies for NGOS
Read more: https://www.taxguru.in/income-tax/all-about-deduction-under-section-80g-of-the-income-tax-act-1961-for-donation.html#comment-25369#ixzz0qqnmmG28
Why the Income tax dept. has not issued any circular on 80G expemtion.
Dear Vibhuti Sarma Sir,
This is S. S. Babu from Bangalore, I will be with you for these type of issues. My mail ID:sivasankarababu@hotmail.com
I am absolutely disgusted that the Income Tax Department is getting away with harrassing NGOs. When the 2009 finance bill clearly announced that 80G is exempt until perpetuity if expiry falls within a stipualated date, why are we being harrassed on the grounds of an internal circular.
The matter has been made public by a Bill- the Income Tax Commissioner should actually be questioned under RTI as why citizens are being harrassed. The department is there to facilate us, not make our lives miserable. People should sign a petition against this and raise a voice.
I would like to be the first to do it, who will join me?
is it required to submit the information for renewal of 80 G, expired on 31.03.2010
I have donated Rs 5,000 to my school. Can you please tel me the procedure to get the Tax deduction for IT returns filing.?
I am paying Rs.4000/- per month as monthly fees to an institution which takes care of my mentally retarded brother. My father is not alive and my mother is also not a pension receiver. I am taking care of both my mother and brother. Can i use the monthly fees for income tax deduction. If so,
how much maximum amount eligible. Details please on this issue. Tax rebate 50% OR 100% or 10 % of the gross pay. AND WHAT SECTION.?
Also for my brothers medical treatment comes around 10,000 or 15,000 per year. Can this also be deducted from tax ? what section pls send it thro mail
THE RECOGNITION OF OUR TRUST U/S 80G EXPIRSE ON 31.03.2010. ARE WE REQUIRED TO APPLY FOR RENEWAL ?
Thanks
Sankar.R
Indus tree crafts Foundation
Bangalore -34
No. Unless Department ask you for it.
there is still now official notice about the non renewal of 80G. What do I tell my donors? “I read it on the internet?” I’m in Kolkata and looking for a CA. My email: shishur.sevay@gmail.com.
Exl.formate of ITR for A.Y 2010-2011
We have been instructed by the Income Tax Dept that we must file for renewal in spite of the new rules. They say they know the new rules but we still must reapply.
Yes, it is startling that there is not notification, no announcement…
Is donation to Sri Venkateswara Vedaparirakshana trust eligible for 100% deduction under 80G
is the any donation is made for the trust for the rehabilitation of physically handicapped person is eligible for the 100% deduction for the donor under the section 80G.
As per the amendment to section 80G, it clearly says that the provision to 80G (vi) has been deleted from 01.10.2010. This simply means that as on that date i e 30.09.2009 whoever has an 80G valid as on that date, need not apply for renewal. But in my opinion a letter stating this fact needs to be filed by the assessee seeking the i t dept to issue some sort of letter granting the registration as per the finance bill 2009. I am very surprised that this landmark amendment was not publicised by any of our eminent experts during the budget meets and further this fact was also not highlighted by the media. It is high time a clarificatory circular is sought by our professional bodies, viz ICAI, etc.
i want to know why the 80G renewal is not required in budget speech 2009
our Trust got 80G certificate and got expired on 30.03.2009. We applied for renewal on 20.04.2009 and as usual income tax renewal process took long time and finally received renewed 80G certificate on 04.12.2009.
Now my question is, given that 80G certificate is not required to renew after 01.10.2009……….is our Trust applicable under this?
Please suggest me what to do?
THE RECOGNITION OF OUR TRUST U/S 80G EXPIRSE ON 31.03.2010. ARE WE REQURED TO APPLY FOR RENEWAL ?
The H.P.Forest Department has got a society namely HP Forest Sports and Welfare registered from Income tax department under section 12a of IT Act.1961 and the IT department has informed that the society will get all the benefits which provides u/s 11 & 12 of the income tax act.Please explain the benefits of the section 11 & 12 of the income tax act.1961
I still don’t see anything I can give donors to indicate that our 80G continues past the expiration date of 31.3.10. the income tax office in Kolkata is still saying we need to renew. Anyone able to help?
DEAR SIR PLZ EXPLAIN THAT HOW MUCH EXEMPTION IS THERE FOR DONATING AN NGO HAVING 80G.
AS I HAVE MY OWN NGO HAVING 80 G.
PLZ SEND A SPECIMEN COPY OF 80G DONATION RECEIPT.
REGDS & THANX.
DR. B. AKHTAR
SHEEBA PUBLIC WELFARE SOCITY
SITAPUR
MOB-9415437172
the amount of deduction available for the donor for the donation to the trust for the rehabilitation of physically handicapped persons (suppose it is Rs100000)
Dear sir,
My 80G certificate is expired on 31/03/10, I want to know how to renew this.
Thanking you.
Aslam Khan
trust whose Sec. 80G exemption renewal falls after 1.10.2009 need not file for renewal. Existing approval shall be deemed to be continued in perpetuity unless specifically withdrawn.
So, if renewal falls on 31/03/2010 then u need not to be apply for renewal.
Can employer takes into consideration the amount donated by a employee to educational institute having 80G certificate while calculating tax for the year 2009-2010?
does DDO can denied donation u/s 80g during the tax calcultion
Kindly let me know about validity of 80G renewal, if renewal falls on 31/03/2010. I need the details very specific way. Please clarify.
Does Employer has power to deduct the amount claimed by the employee which he has given as a donation to a education institute having 80G certificate? The amount liable for deduction should be shown in the i.t.return by the employee himself. Is it true? Please clarify.
I havent come through any such clarification /instruction. But generally employers do not consider deduction u/s. 80G while calculating taxable income of staff as it involves few calculation.
please email the notification
thanks
what record we should have that renewal is not required. is govt issue any letter one time or notification rule copies for NGOS
Thanks for providing above infomation
Jelvis above
If the 80 G certificate was to expire on or after 01.10.09, then there is no need of renewal as existing certificate is to be considered perpetual. However, since urs is expiring on 31.03.09 you need to apply for renewal.
Also, an amendment was circulated to amend Finance Act 2009 but I cannot see that it passed. A few webisites are offering this info also:
**********************
As per the Finance (No.2) Act, 2009, Clause (vi) of Sec. 80G(5) has been omitted wef 1-10-2009
As per my understanding,trust whose Sec. 80G exemption renewal falls after 1.10.2009 need not file for renewal. Existing approval shall be deemed to be continued in perpetuity unless specifically withdrawn
Please confirm whether my understanding is correct or we need to submit some documents for this approval.
Yes. If 80G Exemption renewla falls after 1.10.2009 then existing approval shall be deemed to be continued
****************************
Our accountant told us we did not have to renew but he could not provide written info.
Regarding no necessity to renew 80G, can you cite the section or law or amendment passed that states this. Ours expires 31.3.10 but we need to have something in writing to give to donors that states the renewal not necessary.
thank you.
Who said application for renewal not necessary?
what does the Sec 80G(5)(vi)specifies & the amount of deduction allowable.
cash gift to parents,is tax exempt or not? tell me plz asap
No tax on gift to parents.
Even cash gift to parents are not taxable in the hands of parents.
Dear S.N. Gaur,
If the 80 G certificate was to expire on or after 01.10.09, then there is no need of renewal as existing certificate is to be considered perpetual. However, since urs is expiring on 31.03.09 you need to apply for renewal.
Renewal if approved is from the date of application and cannot be back date i.e. date of previous expiry.
GREAT Foundation has an 80G exemption certificate which is valid until 31 March, 2010.
Please clarify if under the new Budget, such organizations whose validity goes beyond October need not re-apply for its renewal for life.
Thank you.
Viney Kirpal