Reg : 80g validity

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2014 Dear Sir,

I have a query that my Client had a 80g certificate.

Incorporation date : 01/04/2009
expiry date : 31/03/2012

Is his 80g is a one time approval or he needs
to Renew the Same.
I have gone Through Circular 07/2010 but i have confusion.
please clarify my doubt.

rajesh Pandey

rajesh Pandey (Expert)
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24 January 2014 ◦Validity of Registration U/s. 80G on the date of Donation:- The donor must ensure that the registration is valid on the date on which the donation is given. For example, the registration of a trust may be valid from April 1, 2007 to March 31, 2009. Now, if the trust does not get its registration renewed on or after April 1, 2009 then even if donation receipt is issued by the trust to the donor for donations received on or after April 1, 2009, the donor would not get any tax benefit.

With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2010 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal. So Old 80G certificate will remain valid if the same is valid.
Hence there is no need of renewal of 80 G certificate.

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2014 Sir,

Thanks for the Information.

But the Person who made donation to the
TRUST ask for 80G Certifiacte.
But the Old 80G showing that your Validation
Expired.so they Refuse to Donate.
Please give me Solution

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 Got it! So your client’s 80G certificate expired on 31/03/2012, and donors are refusing donations because the certificate shows expired validity. Here’s what you can do:

Check if the trust was eligible for deemed renewal:
As per the circular (07/2010), if the 80G certificate was valid as on 01.10.2009 or later, it is considered valid unless the department specifically asks for renewal. But since the expiry date was 31.03.2012, and now it’s 2024, the certificate has technically expired.
If no renewal was done post expiry, donors won’t get tax benefit:
So donors are right to ask for a valid certificate before donating.
Solution:
Your client should apply fresh for 80G registration with the Income Tax Department as soon as possible.
Once a new certificate is issued, the trust can provide it to donors to encourage donations.
Meanwhile, you can provide an official communication explaining the situation to donors.
Interim measure:
You can check if the department has asked your client to renew the certificate or not. If not, you can file for renewal or fresh registration without delay.
Bottom line: Expired 80G certificates cannot be used for tax benefits for donations made after expiry. New registration or renewal is necessary.

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