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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


Commencement of Activities Before 80G(5) Application Doesn’t Bar Future Tax Benefits

February 13, 2024 2610 Views 0 comment Print

ITAT Kolkata sets precedent by allowing a trust to seek Section 80G approval despite past activities, emphasizing the importance of provisional registration.

No Time Limit for Existing Charitable Trusts to File Form 10AB: ITAT Pune

February 10, 2024 4359 Views 0 comment Print

ITAT Pune held that time limit 6 months in filing of an application in Form 10AB for approval u/s 80G doesn’t apply to those trust/institutions which have already started charitable activities before obtaining Provisional Registration.

Claim Tax Deduction: Contributions to Ram Mandir under Section 80G

January 23, 2024 2538 Views 0 comment Print

Discover how to claim a tax deduction for contributing to the Ram Mandir under Section 80G. Learn eligibility, deduction limits, deadlines, and key considerations for a seamless process.

CIC directing to provide RTI relating to PM CARES Fund untenable: Delhi HC

January 23, 2024 822 Views 0 comment Print

Delhi High Court held that Section 138(2) of the IT Act would prevail over Section 22 of the RTI Act. Thus, Central Information Commission (CIC) order directing to provide copies of the file notings granting the approval relating to PM CARES Fund under Right to Information (RTI) liable to be set aside.

Ram Mandir Trust: Section 80G Deductions & Online Donations Guide

January 23, 2024 10146 Views 0 comment Print

Discover the Shri Ram Janmabhoomi Teerth Kshetra Trust, its role, and how donations for the Ram Mandir can fetch Section 80G tax deductions. Learn online donation steps and claim tips.

Denial of exemption based on documents seized from employees without any corroborative material unsustainable

January 16, 2024 1620 Views 0 comment Print

ITAT Mumbai held that documents seized from employees cannot be considered as having any evidentiary value and cannot be considered to have trustworthiness, since no other corroborative material was brought on record to support the veracity of the same. Hence, documents seized from employees cannot be relied upon for denying exemption u/s 11.

Ambiguity of Trust provisions under Income Tax Act: CAAS Surat Raises Concerns

January 6, 2024 9885 Views 0 comment Print

Explore the ambiguity of Trust provisions under the Income Tax Act highlighted by Chartered Accountants Association Surat (CAAS). Read their representation and demand for resolution.

Section 12AB Registration: ITAT Pune Directs Re-Adjudication 

January 5, 2024 807 Views 0 comment Print

ITAT Pune orders re-adjudication in Mahesh Shikshan Sanstha Vs CIT case. Failure to respond to notice under IT Rules 17A(2). Detailed analysis and implications.

Delay in filing Form 10AB: ITAT Ahmedabad Directs Reconsideration of 80G Registration

December 14, 2023 8055 Views 0 comment Print

Explore the detailed analysis of ITAT Ahmedabad’s order directing the reassessment of Form 10AB for 80G registration. Insights into the case of Best Buds Pet Care Vs CIT.

ITAT Mumbai Allows Section 80G Deduction on CSR Expenses

December 10, 2023 3180 Views 0 comment Print

In a recent decision, ITAT Mumbai allows Section 80G deduction on CSR expenses for Rustomjee Realty Pvt Ltd, challenging the disallowance by ACIT.

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