ITR AY 24-25 | 80g exemption

That is because the 80G eligibility for the institute is under 50% category.

Thank you sir for reply!

Since I've donated 3.4L, 50% of it is 1.7L and not 70K

10% of the net income ............ & its 50% eligibility.........

Oh okay 

So 5% of net income in short....

Yes, whatever way you calculate, but interpretation of the act is as suggested above.