80g deduction

If you donate to charity in someone's name, you are able to claim the tax deduction, not the person whose name the donation is in.

To claim 80G deduction , the name , address mentioned in the 80G receipt is the primary document. The person who's name mentioned in 80G receipt can claim the deduction.

son paying donation in name of father. payment from son can be treated as gift to father or loan to father in his books.

if son claims then assessing officer can disallow the claim