Requirements for 80G Certificate
This query is : Resolved
26 August 2010
Dear Sir,
Kindly give me the details & procedure for application of 80G certificate.
Thanks in Advance
Regards
Santosh Gupta
Kindly give me the details & procedure for application of 80G certificate.
Thanks in Advance
Regards
Santosh Gupta
26 August 2010
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.
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.
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26 August 2010
Dear Sir,
Is it only available to Public Charitable Trust.
or
The benefit can be availed by the Religious trust as well.
Regards
Santosh Gupta
Is it only available to Public Charitable Trust.
or
The benefit can be availed by the Religious trust as well.
Regards
Santosh Gupta
21 July 2025
Here’s a clear summary about the requirements and procedure for obtaining an 80G Certificate under the Income Tax Act:
1. What is 80G Certificate?
Section 80G of the Income Tax Act provides tax deduction to donors for donations made to certain funds/institutions.
To enable donors to claim this deduction, the donee institution must have a valid 80G Certificate from the Income Tax Department.
2. Who Can Apply for 80G Certificate?
Registered Public Charitable Trusts
Religious Trusts and Institutions
Any organization registered under Section 12A of the Income Tax Act (which grants exemption for income) can apply for 80G.
So, both Public Charitable Trusts and Religious Trusts can avail 80G benefit, provided they meet conditions.
3. Application Procedure for 80G Certificate
Governing Rule: Rule 11AA of the Income Tax Rules, 1962
Application Form: Form No. 10G
The applicant must submit the Form 10G along with the following documents in duplicate to the Jurisdictional Commissioner of Income Tax:
Copy of registration certificate granted under Section 12A of the Income Tax Act
Notes on activities of the institution since its inception
Copies of audited accounts of the institution for the last three financial years or since inception, whichever is less
4. Additional Notes
The Commissioner verifies the documents and activities before granting the certificate.
The 80G Certificate is generally valid for a specified period, after which it needs renewal.
The institution must comply with prescribed conditions related to activities, fund utilization, etc.
1. What is 80G Certificate?
Section 80G of the Income Tax Act provides tax deduction to donors for donations made to certain funds/institutions.
To enable donors to claim this deduction, the donee institution must have a valid 80G Certificate from the Income Tax Department.
2. Who Can Apply for 80G Certificate?
Registered Public Charitable Trusts
Religious Trusts and Institutions
Any organization registered under Section 12A of the Income Tax Act (which grants exemption for income) can apply for 80G.
So, both Public Charitable Trusts and Religious Trusts can avail 80G benefit, provided they meet conditions.
3. Application Procedure for 80G Certificate
Governing Rule: Rule 11AA of the Income Tax Rules, 1962
Application Form: Form No. 10G
The applicant must submit the Form 10G along with the following documents in duplicate to the Jurisdictional Commissioner of Income Tax:
Copy of registration certificate granted under Section 12A of the Income Tax Act
Notes on activities of the institution since its inception
Copies of audited accounts of the institution for the last three financial years or since inception, whichever is less
4. Additional Notes
The Commissioner verifies the documents and activities before granting the certificate.
The 80G Certificate is generally valid for a specified period, after which it needs renewal.
The institution must comply with prescribed conditions related to activities, fund utilization, etc.
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