Donation paid in cash to charity trust

This query is : Resolved 

03 August 2010

Dear all,

I seek ur help on ...

Donation paid in cash rs.5000/- by individual to a registered charity trust will be eligible for 80G or no?
Individual is having receipt for Rs.5000/-
he also have 80G certificate from charity trust issued by IT department.

Thanks in advance

03 August 2010

A deduction would be allowable only if the charitable trust is registered with the Commissioner of Income - Tax and approval has been granted (a certificate is issued for the purpose of section 80G).

A 50% of donation is eligible for deduction subject to the 10% of gross total income

03 August 2010

Also, please note that these kind of deductions may not be allowed to salaried donors, while computingg TDS for their salary income. In fact, this deduction can be claimed by the donor assessee at the time of filing return.

Murtaza Bhagat (Expert)
03 August 2010

agree with experts,
if you received 80G donation Certificate of receipt you will be able to claim 50% dedection subject to 10% of gross total income.

05 January 2013

Further Let Me Add, From Financial Year 2012-13,Under Section 80G/GGA (Subsequent Section of Donations), No deduction shall be allowed under this section in respect of donation of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.


CA Ayush Agrawal

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