renewal of 80G

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sandeepguptaca (Querist)
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11 November 2010 Sir

chrtiable trust grants a certificate u/s 80G upto 31/03/2011 it is nececcary to apply for renewalthe certificate.

sandeep gupta

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 November 2010 In view of the omission of the proviso to clause (vi) of sub secton (5) of 80G w.e.f 01/10/2009 renewal is not required.

sandeepguptaca

sandeepguptaca (Querist)
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12 November 2010 sir

I check the documents Certificate U/s 80G upto 31/03/2010 only. Is it proviso to clause (vi) of sub section (5) of 80 G applicable this case also.

sandeep gupta

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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21 July 2025 Hey Sandeep,

Let's clear this up regarding renewal of 80G certificates under the Income Tax Act.

Background:
Section 80G provides donors a deduction for donations to charitable trusts.

Earlier, 80G certificates used to have a validity period (usually up to 3 years) and needed renewal on expiry.

The proviso to clause (vi) of sub-section (5) of Section 80G previously mandated renewal of 80G certificates.

What changed?
From 1st October 2009, the proviso to clause (vi) of sub-section (5) of Section 80G was omitted.

This omission means:
No renewal is required for 80G certificates issued after this date.
The certificate remains valid indefinitely unless revoked or cancelled.

Your Case:
You checked the certificate and found it valid only up to 31/03/2010.

This likely means it was issued before 1/10/2009, when renewal was still required.

So, for certificates issued before 1/10/2009, renewal IS necessary.

For certificates issued on or after 1/10/2009, renewal is not required.

What should you do?
Check the date of issue of your 80G certificate.

If issued before 1/10/2009 and expired on 31/03/2010, you need to apply for renewal.

If the certificate is issued after 1/10/2009, no renewal is needed.

You can apply for renewal using Form 10G with the Income Tax Department.

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