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Donation u/s 80g

CA Raj Patel (Practicing CA @ Ahmedabad) (90 Points)

10 May 2013

My client is a Salaried Employee covered under 20% Tax slab. He has made donation of Rs.1,20,000/- to charitable institution u/s 80G(5) by cash. He has made donation in the name of his "swargwaasi" father on occasion of "punyatithi". So the receipt of donation is in his father's name.

So my question is that whether my client is allowed deduction u/s 80G as donation receipt is in his father's name ?

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2 Replies

Krunal Jani (Article Assistant) (63 Points)
Replied 10 May 2013

i think yes.... because the actual payment made by the employee himself.... so he can deduct it from the GTI...

(Guest)

Greetings Dedcution in respect of donations of certain funds, charitable institutions, etc. SECTION : 80G 1. Eligible Assessee: All assessee 2. Conditions to be satisfied: i. Donation in kind not eligible ii. No deduction for cash donation exceedding Rs. 10,000/- (Inserted by Finance Act, 2012 w.e.f. 01.04.2013) from the above: Your client not eligible for deduction u/s 80G. as donation made by cash. but as per my opinion, your client can claim deduction up to Rs.10,000/- wait for more replies......