banner_ad

Cash limit on 80g exemption per transaction or combined?

ITR 684 views 5 replies

I have made monthly 2000 rs cash donations to one single charitable institute for 3 months. Can I claim 2000 Rs each exemption as 3 line items for respective months in ITR (under 80G section), totalling upto 6000 Rs?

Replies (5)
no cannot claim
first of all 50% deduction can only be claim as deduction, if donatiin made to trust,
and secondly if make donation in cash in excess of 2000 then no deduction is available u/s 80G

1. According to sec 80G(5D), no person should make a donation in excess of Rs. 2,000 in cash. However, unlike in sec 43A(3), there is no clear mandate on whether this Rs. 2,000 limit is applicable for a day or on an aggregate basis between the donor and the donee. 
2. But from a conceptual angle, the above donations should be on an aggregate basis and not on a daily basis. The overall point in making such a provision is to curb the transaction in cash which is usually high in contributing to donations to various institutions, funds or trust. This provision cannot be interpreted from a liberal angle.  
3. Hence, a person cannot make a donation in excess of Rs. 2,000 in cash in a year to an institution, trust or a fund. 
4. In your case the entire Rs. 6,000 will not be allowed as deductions u/s 80G. 
Please correct me if the above interpretation has an alternative view. 

I agree from the concept perspective. However in online ITR it’s allowing me to add more than one line items for cash donations and also accepting 6k cash as rebate in overall calculations. Generally ITR will only allow what’s the limit and restrict anything additional. Hence this question.

1. Yes, I am aware of that. You can add line items and enter 2,000 in each column to the same Donee. And claim Rs. 6,000. 
2. Sometimes provisions are left for interpretations. This is one of those cases. 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details