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Donation to Prime Minister Relief Fund

Deepak (job) (36 Points)

06 May 2025

Sir,

I have paid donation of Rs.10000/=through cheque dt.31.03.25 but i have got receipt dt.08.04.2025. In this case financial year of receipt has changed to 2025-26. So i want to know that whether can i claim deduction u/s 80G for a.y.2025-26 or not.

Thanks

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3 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8382 Points)
Replied 06 May 2025

*Payment Date*: The donation was paid through a cheque dated 31.03.2025, which falls within the financial year 2024-25. -

*Receipt Date*: The receipt for the donation is dated 08.04.2025, which falls within the financial year 2025-26. Eligibility for Deduction According to the Income-tax Act, 1961, the eligibility for deduction under Section 80G is determined based on the date of payment, not the date of receipt. -

*Section 80G*: The deduction under Section 80G is allowed for donations made to eligible institutions during the previous year. - *Payment by Cheque*: Since the donation was paid by cheque on 31.03.2025, it is considered as paid in the financial year 2024-25, and you should be eligible to claim the deduction for the assessment year 2025-26. Recommendations -

*Verify Receipt Details*: Ensure that the receipt dated 08.04.2025, acknowledges the donation made on 31.03.2025. -

*Maintain Documentation*: Keep proper documentation, including the cheque details and receipt, to support your claim for deduction under Section 80G.

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Deepak (job) (36 Points)
Replied 06 May 2025

Thank you for your suggestion but Sir,

they Mention acknowledge date is 01.04.2025.

Can i still elegible to take deduction u/s 80G for year ended 31st march.2025.

Deepak

Ramanathan Seshan (Executive) (43 Points)
Replied 07 May 2025

Dear Deepak.

Scenario:

Donation Date (Cheque cleared): 31.03.2025 (FY 2024–25)
Receipt Date: 08.04.2025 (FY 2025–26)
Amount: ₹10,000
Mode: Cheque (presumed cleared on or around 31.03.2025)

Answer:

Yes, you can claim the deduction under Section 80G in A.Y. 2025–26 (FY 2024–25), if the donation was actually paid on or before 31.03.2025, even though the receipt is dated later.

Why (Based on the Section You Gave):

Section 80G focuses on the “amount paid” during the previous year. Here's the relevant wording:

“There shall be allowed... a deduction of an amount equal to—
(i) in a case where the amount is paid by the assessee during the previous year to a fund or any institution referred to in sub-clause (iiia)...”

So, the actual payment date is what matters—not the date on the donation receipt.

Conditions:

Ensure that the cheque was actually debited from your bank account on or before 31.03.2025.
Retain bank proof of payment (cheque clearance, bank statement) in case of scrutiny.
The receipt dated 08.04.2025 is still valid as documentary evidence, as long as it refers to your payment made on 31.03.2025.

Regards,
S Ram