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80G Deduction for donation made by minors

This query is : Resolved 
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(Querist)
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??
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Manmohan ACA, CS

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Manmohan ACA, CS (Expert)
26 March 2009 yes
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Monika

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Monika (Querist)
26 March 2009 Please specify the section under which basis this deduction can be claimed.
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CA Nitin Wadhwani

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CA Nitin Wadhwani (Expert)
26 March 2009 No.
It cannot be claimed by the parent.
It has to be claimed by the minor only.
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Manmohan ACA, CS

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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.
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