80G Donation Deduction: 1 Clerical Error Can't Deny You

A Mumbai tax tribunal ruled that a wrong section code on a charity's registration form cannot be used to reject its 80G approval — meaning your donation deductions are safer than you thought even when NGOs make filing mistakes.

Here's what happened: ITAT Mumbai ruled that entering a wrong section code on Form 10AB — the form charities file for 80G registration — is a clerical error, not grounds to reject approval.. The Income Tax department had denied 80G status to an NGO solely because of this form-code mismatch, which the tribunal found was an excessive technical interpretation.. The ruling reinforces that tax authorities must look at the substance of an application, not just procedural form errors, when deciding charitable registration status..

What you should do: Collect the 80G registration certificate (with valid dates) from every charity you donate to before claiming the deduction in your ITR — verbal assurance is not enough.. Check the NGO's 80G status on the Income Tax portal (incometax.gov.in > 'Verify Section 80G') before donating large amounts — registration can lapse or be under dispute.. If your past ITR had an 80G claim disallowed because the charity's registration was rejected on a technical ground, consult a CA about filing a rectification or appeal citing this ruling..

Donations to PM Relief Fund, National Defence Fund, and certain government funds qualify for 100% deduction — not 50% — under 80G. Most donors don't know the split.