08 February 2014
Ref :- Rule is 11 AA of the Income tax rules,1962.
Form is Form No. 10 G of the said rules.
The above form should accompany the following documents.
1. copy of registration granted under section 12 a of the above said act. 2. Notes on activities of the institution since its inception. 3. copies of accounts of the institution for last three years or since inception whichever is less.
The above documents may be submitted in duplicate to the Jurisdictional Commissioner of Income tax.
08 February 2014
Thanks for the Info, I have another doubt regarding Mosque. Can we get 80G certificate for Mosque? Actually I donate Rs. 7000/- p.a. to the mosque. for that I want to claim exemption. is it possible?
10 August 2024
Under the Income Tax Act of India, donations to religious institutions like mosques are generally not eligible for deductions under Section 80G. Section 80G provides tax benefits for donations made to certain charitable institutions and funds, but it specifically excludes donations made to religious places of worship.
### **Key Points Regarding Section 80G and Religious Donations:**
1. **Section 80G Eligibility:** - Donations eligible for deduction under Section 80G are those made to charitable organizations or funds that are registered with the Income Tax Department and are primarily engaged in charitable activities such as education, medical relief, or poverty alleviation. - Religious places of worship (like mosques, temples, churches) are not covered under this section for the purpose of claiming tax deductions.
2. **Eligibility Criteria for 80G Certificate:** - To qualify for a deduction under Section 80G, the organization receiving the donation must be registered with the Income Tax Department and must be a charitable organization. This includes NGOs, charitable trusts, and other similar entities that are involved in activities recognized as charitable. - The organization must have an 80G certificate from the Income Tax Department, which allows it to issue donation receipts that are eligible for tax benefits.
3. **Mosques and Section 80G:** - Since mosques are primarily religious institutions and do not generally fall under the charitable category specified in Section 80G, donations made to them do not qualify for deductions under this section.
### **Alternative Actions:**
- **Check for Specific Charitable Activities:** If the mosque is involved in any charitable activities (such as education, healthcare, etc.) beyond just religious activities, it might have a separate charitable trust or organization associated with it. In that case, donations to the charitable wing (if separately registered and covered under Section 80G) might qualify for deductions. - **Consult the Mosque:** Contact the mosque's administration to check if they have any associated charitable organization with 80G certification. If so, you could potentially make donations to that entity instead. - **Documentation:** Keep records of your donations for other potential purposes or consult with a tax advisor for alternative ways to manage your charitable contributions.
### **Summary:**
For direct donations to mosques, claiming a deduction under Section 80G is not permissible as they do not meet the criteria set for charitable donations under this section. It’s advisable to consult with a tax advisor or financial expert for more tailored advice or potential alternative avenues for charitable contributions.