SUBHANKAR MULLICK (ACCOUNTANT) 07 April 2020
one of client ,SAMABAY KRISI UNNAYAN SAMITY LTD (AOP) has donate to the CM relief fund for corona outbreak ,does it entitled to get deduction u/s 80g (pan status AOP) as skus not entitled to get any deduction except 80P.
Mandakulathur Ananthanarayanan 07 April 2020
Neither section 80P nor section 80G prohibits claim of deduction by cooperative societies in respect of donations.
section 80P describes the way to calculate the gross income where deductions are available under other sections like 80HH, 80HHA, 80J, 80JJ etc. However there is no prohibition in 80P in claiming deduction for donation paid under section 80G
suraj (Student CA Final ) 07 April 2020
All assessee are eligible for deduction under section 80G .Donation under CM Relief Fund qualifes for 100% Unlimited deduction.
AOP entitled for deduction
Note: Donation not allowed if made in cash above 2000