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80G deduction eligibility


Quick Summary
Taxpayer claimed 100% 80G deduction but received notice of ineligible PAN. Issue likely due to system mismatch, not eligibility. Verify PAN, retain deduction, and consider updating return or raising grievance if details are correct.

12 January 2026 Dear Sir/Ma'am,
This query is pertaining to AY 2024-25.
I had filed the return u/s139(1) under old regime where I had claimed 100% deduction for donation made to "The National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities constituted under sub-section (1) of section 3 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999". However, few days ago I have received an SMS alert from the income tax department saying that "Our records show that you claimed charitable/relief fund donation deductions in your AY 2024-25 ITR. However, based on the PAN you provided, the organisation you donated to may not be eligible for the deduction you claimed.

You need to update your ITR to either add the correct PAN or remove the deduction. To do this,visit https://www.incometax.gov.in. Once logged in, navigate to “e-File” → “File Income Tax Return → “Select Assessment Year” → “Select Filing Type” → choose “139(8A) - Updated Return” → “ Select ITR Type” → “Continue” and update section 80G/80GGC".
As per the provisions of section 80G, donation to the above entity is eligible for 100% deduction.
Now I am getting a tax payable along with interest u/234A, 234B and 234C to pay the tax on this donation amount.
Can anyone please guide me how to resolve this query.
Also is there any way in which I can verify the PAN of the Donee Entity.

14 January 2026 Your donation is 100% legally eligible under Section 80G.
The problem is only PAN mismatch validation by system.
Correct the PAN in return — do not remove deduction.
Tax and interest demand will disappear automatically after correction.

14 January 2026 Thank you Aashok Sir for the reply. This has truly helped me.
However I have verified the PAN of the entity in the return and it is the correct as per the 80G certificate issued by the Entity.
I don't understand why this query has been opened by the Department. In this case what should be the further course of action? Can you pls help me to resolve this query?


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