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Section 80G

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FAQs on taxation of charitable or religious trusts under Income Tax Act, 1961

Income Tax : The Income Tax Department has issued detailed FAQs explaining registration, audit, return filing, investment norms, and tax exempt...

June 20, 2026 16113 Views 2 comments Print

Form 10BD Filing & Correction Guide: Revised Forms, Omitted Donors & 80G Issues

Income Tax : The article explains how accurate Form 10BD reporting protects donor deduction claims, prevents penalties, and ensures consistency...

June 15, 2026 852 Views 0 comment Print

Donor Approval of Charitable Entities From Section 80G To RNPO Framework Under Income-Tax Act, 2025

Income Tax : The new framework eliminates mandatory renewals and replaces them with continuous monitoring. Donor eligibility now depends on sus...

April 6, 2026 1083 Views 0 comment Print

Sec. 12A/80G Rejected by CIT Exemption: Options Under Income Tax Rules 2026

Income Tax : The new Income Tax Rules, 2026 permit reapplication within one month of rejection. This provides a faster alternative to appeals a...

March 30, 2026 4098 Views 0 comment Print

Section 12AB and 80G Renewal Not Granted: What Are the Legal Remedies?

Income Tax : The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural posit...

March 21, 2026 3552 Views 0 comment Print


Latest News


Trust Registration Renewal Cannot Be Denied for Missing Irrevocable Clause: BCAS

Income Tax : Authorities cannot insist on adding an irrevocable clause in trust deeds for Section 12A renewal when the trust is otherwise legal...

January 10, 2026 11709 Views 0 comment Print

Representation for Streamlining Sections 12AB and 80G Registration & Renewal

Income Tax : The representation highlights large-scale pendency and administrative bottlenecks under Sections 12AB and 80G, urging immediate re...

January 8, 2026 5070 Views 1 comment Print

FAQs related to Section 80G Deduction – Nudge Campaign

Income Tax : This explainer breaks down how Section 80G deductions work and who can claim them. It highlights deduction categories, qualifying ...

December 23, 2025 7263 Views 0 comment Print

Requests for Extension of Due Dates for Tax Audit, ITR, Form 10B/1OBB, 12A/80G, AOC-4

Income Tax : The Pune Chartered Accountants' Society has requested an extension for tax audit and ITR filing deadlines for FY 2024-25, citing t...

September 24, 2025 30105 Views 1 comment Print

Suggestions for Streamlining Renewal Process under Section 12AB & 80G

Income Tax : Suggestions to simplify 12AB and 80G renewal for charitable trusts, proposing conditional approvals, straight-through processing f...

July 24, 2025 6474 Views 0 comment Print


Latest Judiciary


Section 80G Deduction on Eligible CSR Donations Cannot Be Denied Solely Due to CSR Nature: ITAT Mumbai

Income Tax : ITAT Mumbai held that eligible CSR donations qualify for Section 80G deduction if statutory conditions are met, despite disallowan...

July 4, 2026 111 Views 0 comment Print

Section 80G Approval Cannot Be Denied on Technical Limitation Grounds: ITAT Surat

Income Tax : ITAT Surat held that existing charitable institutions obtaining provisional approval for the first time should not be denied regul...

July 4, 2026 138 Views 0 comment Print

ITAT Condones 178-Day Delay in 80G Application Due to Bona Fide Belief, Orders Fresh Review

Income Tax : ITAT condoned the filing delay and remanded the case to the CIT(E) to examine whether the trust satisfies all 80G requirements....

July 1, 2026 153 Views 0 comment Print

ITAT: Procedural Delay Should Not Defeat 80G Registration; Trust May Seek CBDT Condonation

Income Tax : ITAT held Form 10AB was filed beyond the prescribed time but permitted the trust to seek CBDT condonation under Section 119(2)(b) ...

July 1, 2026 261 Views 0 comment Print

‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore

Income Tax : ITAT held no TDS was required as the Revenue failed to prove the services made technical knowledge available under the India-US DT...

June 30, 2026 117 Views 0 comment Print


Latest Notifications


CBDT Condones Form 10AB Filing Delay as Genuine Hardship Affected 80G Renewal

Income Tax : Exercising powers under Section 119(2)(b), CBDT has condoned delays in Form 10AB filing for eligible cases. The Circular does not ...

July 3, 2026 1245 Views 0 comment Print

Section 80G Deduction Allowed for Temple Renovation Due to Historic Importance

Income Tax : The government notified a historic temple as eligible under Section 80G due to its cultural significance. Deductions apply only fo...

December 2, 2025 777 Views 0 comment Print

Notification under Section 80G(2)(b) for Shree Ramanuj Kot Trust Indore

Income Tax : Explore the notification under section 80G(2)(b) of the Income Tax Act 1961 for Shree Ramanuj Kot Trust in Indore. Details of vali...

April 23, 2024 3249 Views 0 comment Print

CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds

Income Tax : The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompas...

June 23, 2023 14154 Views 1 comment Print

CBDT amends Income-tax Rules for Provisional Approval under Section 80G

Income Tax : CBDT issued Notification No. 34/2023-Income Tax, dated May 30, 2023 & introduces amendments to rule 11AA of Income-tax Rules, ...

May 30, 2023 15879 Views 0 comment Print


ITAT quashes order rejecting Section 80G registration application (Form 10AB)

June 15, 2024 1626 Views 0 comment Print

CBDT extends Form 10AB filing to 30.06.2024. ITAT Chennai rules in favor of Earth Trust, setting aside CIT(E) order canceling registration u/s 12AB.

Assessee entitled to Section 80G Deduction on CSR Expenditure: ITAT Mumbai

June 13, 2024 2190 Views 0 comment Print

Detailed analysis of Alubound Dacs India Private Limited vs. DCIT case before ITAT Mumbai regarding the allowance of Section 80G deduction on CSR expenditure.

CSR Expenditure’s Mandatory Nature Doesn’t Justify Section 80G Disallowance

June 4, 2024 4527 Views 0 comment Print

Explore crucial rulings in case of Interglobe Technology Quotient Pvt Ltd vs ACIT (ITAT Delhi) regarding CSR expenditure disallowance and TDS credit allowance, along with detailed analysis.

Deduction under Section 80 from ITR filing perspective

June 3, 2024 2931 Views 0 comment Print

Learn about key deductions under Section 80 for Income Tax Returns (ITR) filing. Explore benefits, limits, and eligibility criteria for deductions like 80C, 80D, 80E, and more.

ITAT allows filing of Form No. 10AB despite exclusion from timeline extension Circular

May 24, 2024 1521 Views 0 comment Print

Learn how ITAT Chennai extended the timeline for filing Form 10AB for recognition under section 12A of the Income Tax Act up to 30.09.2023, allowing appeals against denial of registration under section 80G(5).

ITAT Upholds Cancellation of Registration for Trust Building Leasing Income

May 23, 2024 3276 Views 0 comment Print

ITAT Pune upheld the cancellation of Golden Charitable Trust’s registration, citing commercial activity from leasing property. Read the detailed analysis of the order.

Rejection of Section 80G Grant for Procedural Lapse Unacceptable: ITAT Ahmedabad

May 10, 2024 4185 Views 0 comment Print

Rejection of grant under Section 80G merely on procedural lapse by making application under Section 80G(5)(ii) inadvertently instead of Section 80G(5)(iii) by assessee is not acceptable: ITAT Ahmedabad

Bombay HC Directs JCIT to Supply Section 12A Exemption Certificate

May 10, 2024 1608 Views 0 comment Print

Bombay High Court grants petition, orders JCIT to provide copy of exemption certificate under Section 12A of Income Tax Act to Sai Baba Sewa Mandal.

Bangalore ITAT Quashes Section 80G Approval Rejection considering extension circular

April 25, 2024 879 Views 0 comment Print

Bangalore ITAT quashes CIT’s order rejecting 80G approval for Carers Worldwide; CBDT extends Form 10AB filing deadline. Read the detailed analysis.

Notification under Section 80G(2)(b) for Shree Ramanuj Kot Trust Indore

April 23, 2024 3249 Views 0 comment Print

Explore the notification under section 80G(2)(b) of the Income Tax Act 1961 for Shree Ramanuj Kot Trust in Indore. Details of validity and implications provided.

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