renewal of 80G


This query is : Resolved 

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

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.

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

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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