Making a donation to an eligible charitable institution is only the first step. To actually receive the tax benefit, the deduction must be correctly claimed while filing the Income Tax Return (ITR). Errors in reporting, missing details, or mismatches with donee records can result in denial of deduction—even if the donation itself is valid.
This article explains how to claim Section 80G deduction while filing ITR, the information required, the role of Form 10BE, and common mistakes to avoid.
Where Section 80G Is Claimed in the ITR
Section 80G deduction is claimed under Chapter VI-A deductions in the Income Tax Return. While filing your ITR:
- Navigate to “Deductions under Chapter VI-A”
- Select Section 80G
- Enter donation-related details as required
The exact ITR form (ITR-1, ITR-2, ITR-3, etc.) may differ based on the taxpayer category, but Schedule 80G is common wherever the deduction is applicable.
Information Required to Claim Section 80G Deduction
To successfully claim deduction under Section 80G, the taxpayer must furnish complete and accurate details. Incomplete information can lead to rejection or mismatch.
Key details required include:
- Name of the donee institution
- PAN of the donee
- Address of the donee
- Unique Registration Number (URN) under Section 80G
- Amount donated
- Eligible deduction amount
These details must exactly match the records maintained by the donee institution.
Importance of Donation Certificate (Form 10BE)
One of the most important documents for claiming Section 80G deduction is the Donation Certificate in Form 10BE.
What is Form 10BE?
Form 10BE is a certificate issued by the donee institution confirming:
- Donor’s name
- PAN or Aadhaar
- Amount donated
- Mode of payment
- Registration details of the institution
This certificate serves as primary evidence for claiming deduction.
Role of Donee Reporting (Form 10BD)
Certain institutions registered under Section 80G are required to file Form 10BD with the Income Tax Department. Form 10BD contains:
- Donor identification details
- Donation amount
- Mode of payment
The tax department cross-verifies the donor’s claim with the information submitted by the donee in Form 10BD. If the details do not match, the deduction may be disallowed.
Step-by-Step: How to Claim Section 80G Deduction in ITR
Step 1: Collect Required Documents
Before starting ITR filing, ensure you have:
- Donation receipt
- Form 10BE from the donee institution
- Correct PAN and registration details of the institution
Step 2: Verify Eligibility Before Claiming
Confirm that:
- The institution was approved under Section 80G during the relevant year
- The donation was monetary and compliant
- You are not opting for the new tax regime
Step 3: Enter Details in Schedule 80G
While filing the return:
- Enter donee details exactly as per Form 10BE
- Mention the donation amount
- Select the applicable deduction category (as defined by law)
Do not estimate or round off figures.
Step 4: Review and Validate Information
Before submission:
- Re-check spelling of donee name
- Verify PAN and registration number
- Ensure donation amount matches Form 10BE
Even minor discrepancies can trigger mismatch.
Step 5: Submit ITR and Preserve Records
After filing:
- Retain donation receipts and Form 10BE
- These may be required for verification or assessment
What If You Do Not Have PAN of the Donee?
If the PAN of the donee is not readily available:
- Request Form 10BE from the institution
- The certificate contains all mandatory details
- Alternatively, donee details can be verified through the income tax utility for exempted institutions
Claiming deduction without PAN or registration details is not advisable.
Common Mistakes While Claiming Section 80G Deduction
Some frequent errors include:
- Claiming deduction under the new tax regime
- Entering incorrect PAN of the donee
- Claiming deduction without Form 10BE
- Claiming excess donation beyond permissible limits
- Mismatch between donor claim and donee reporting
- Claiming donation in kind
Avoiding these mistakes significantly reduces the risk of disallowance.
What Happens If Details Do Not Match?
If the details in your ITR do not match Form 10BD data:
- Deduction may be disallowed automatically
- You may receive a notice seeking clarification
- Rectification may be required
Accurate reporting at the filing stage prevents future complications.
Key Takeaways
- Section 80G deduction is claimed under Chapter VI-A in the ITR
- Accurate donee details and Form 10BE are essential
- Donor claims are cross-verified with donee filings
- Mismatches can lead to denial of deduction
- Proper documentation and careful entry are critical
With this final article in the series, Section 80G Deduction series is complete, covering the law from meaning to filing.
Reference:
Income Tax Department’s FAQs on Section 80G Deduction dated 18/12/2025