What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Assistance throughout the 80G approval process.
- Eligibility and documentation review before filing the application.
- Proper preparation and submission of the applicable application and supporting information.
- Assistance in presenting the organization’s charitable objects and activities clearly.
- Support in responding to queries or clarification requests from the Income Tax authorities.
- Guidance on post-approval donation reporting and certificate requirements.
- Improved compliance readiness for maintaining 80G approval.
How the engagement works
Approval under Section 80G is subject to the applicable provisions of the Income-tax Act, 1961, Income-tax Rules, and related statutory requirements. Eligible institutions must satisfy the prescribed conditions relating to their objects, activities, registration, accounts, and utilization of funds. Approved institutions also have ongoing reporting obligations relating to donations, including furnishing the prescribed statement in Form 10BD and issuing donation certificates in Form 10BE to eligible donors.
Scenario 1: A newly established charitable trust wants to obtain 80G approval so that eligible donors can claim applicable deductions for qualifying donations.
Scenario 2: An NGO or charitable institution wants professional assistance with its 80G application and supporting documentation.
Scenario 3: An existing organization needs assistance with renewal, revalidation, or other applicable 80G approval requirements.
Scenario 4: The Income Tax authorities request additional information or clarification regarding the organization’s activities, objects, accounts, or charitable operations.
Scenario 5: An approved institution needs assistance with annual donation reporting through Form 10BD and issuance of Form 10BE certificates to donors.
80G Eligibility Assessment
We review the organization’s legal status, charitable objects, activities, registration documents, financial records, and other relevant information to assess the applicable 80G requirements.
Document & Compliance Review
We review the trust deed or governing documents, registration certificates, PAN, financial statements, activity details, and other supporting documents required for the application.
Application Preparation
We assist in preparing the applicable 80G application and organize the required information and supporting documentation for submission.
General questions
01What is 80G registration?
80G approval is an Income Tax approval available to eligible charitable institutions and organizations. It allows qualifying donors to claim applicable deductions for eligible donations made to an approved institution, subject to the conditions of Section 80G.
02Who can apply for 80G approval?
Eligible charitable trusts, institutions, NGOs, and other qualifying organizations may apply, subject to the applicable statutory conditions relating to their objects, activities, registration, accounts, and compliance.
03Does 80G registration benefit the organization or the donor?
The primary tax benefit under Section 80G is available to eligible donors making qualifying donations to approved institutions. The organization must satisfy the applicable conditions and ongoing compliance requirements to maintain its approval.
04What documents are required for 80G approval?
Documents may include the trust deed or governing documents, registration certificate, PAN, details of trustees or governing members, financial statements, activity reports, details of charitable activities, and other information required for the applicable approval process.
05What is Form 10BD?
Form 10BD is the prescribed statement of donation particulars that an approved trust or institution is required to furnish to the Income Tax Department for qualifying donations. The reporting requirement is mandatory for applicable approved institutions.
06What is Form 10BE?
Form 10BE is the donation certificate issued to eligible donors by an approved institution. It contains relevant details of the institution and donation and is used by donors for claiming the applicable deduction under Section 80G.
07Can you assist if the Income Tax Department asks for clarification?
Yes. We can review the communication, identify the information required, prepare appropriate explanations and supporting documentation, and assist with the response to the Income Tax authorities.
08Is 80G registration permanent under the new framework?
No. Under the updated statutory framework, 80G approvals are granted for a block of 5 years and require timely revalidation/renewal via Form 10AC before expiry to prevent the lapse of tax-deductible donation benefits for donors.
