80G Deduction for donation made by minors
This query is : Resolved
26 March 2009
Minor whose income is clubbed with their parent has made a donation eligible for 80G. Can his parent claim the deduction for 80 G on the basis of clubbing??
Manmohan ACA, CS
(Expert)
26 March 2009
yes
26 March 2009
Please specify the section under which basis this deduction can be claimed.
CA Nitin Wadhwani
(Expert)
26 March 2009
No.
It cannot be claimed by the parent.
It has to be claimed by the minor only.
It cannot be claimed by the parent.
It has to be claimed by the minor only.
Manmohan ACA, CS
(Expert)
26 March 2009
This is very famous case law.
CIT vs Abhay L Khatau (1986) 162 ITR 648 (Bom)
If income of one person is clubbed in the hands of another person then deduction under chapter VIA ( except u/s 80U) relating to such income shall be available to the person in whose hand income has clubbed.
So deduction of 80G is permissible.
This is very famous case law.
CIT vs Abhay L Khatau (1986) 162 ITR 648 (Bom)
If income of one person is clubbed in the hands of another person then deduction under chapter VIA ( except u/s 80U) relating to such income shall be available to the person in whose hand income has clubbed.
So deduction of 80G is permissible.
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