Name and Address of The Applicant
Name and Address of The Applicant
Name and Address of The Applicant
MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
CIT (EXMPTION), KOLKATA
India
Order for approval under section 80G(5)(vi) of the Income Tax Act, 1961
(i) An application in form 10G of the Income Tax Rule, 1962 for grant of approval under section
80G (5)(vi) of the Income Tax Act, 1961 was filed by the applicant on 25/11/2020.
(ii) On verification of the facts before me/hearing before me, I have come to the conclusion that the
applicant trust/ society/ non-profit company satisfies the conditions for approval under section
80G of the Income Tax Act, 1961. The applicant is hereby granted approval subject to
conditions mentioned in para (v).
(iii) The exemption is valid from assessment year 2021-22 till it is rescinded.
(iv) The applicant shall forfeit the benefit provided under the law through this approval if any of the
conditions mentioned herein is not complied with, abused or violated in any manner.
S. No Conditions
1 No change in the deed of the applicant trust/society/non profit company or any of
its bye-laws shall be affected without the due procedure of law and the approval
of the Competent Authority as per provisions of law and its intimation shall be
given immediately to this office and to the Assessing Officer.
2 Any change in the trustees or address of the applicant trust/society/non-profit
company shall be intimated forthwith to this office and to the Assessing Officer.
3 The applicant trust/society/non profit company shall maintain its accounts
regularly and also get them audited as per the provisions of section 80G(5)(iv)
read with section 12A(1)(b)/10(23C) of the Income Tax Act,1961.
Note: If digitally signed, the date of digital signature may be taken as date of document.
,INCOME TAX OFFICE, 10 B, MIDDLETON ROAD, KOLKATA, KOLKATA, West Bengal, 700071
Email: [email protected], Office Phone:03322292926
S. No Conditions
4 Every receipt issued to donor shall bear the number and date of this order till the
time the approval is valid and is not withdrawn.
5 No cess or fee or any other consideration shall be received in violation of section
2(15) of the Income Tax Act, 1961.
6 The trust/society/non profit company shall file the return of income of its
trust/society/non profit company as per the provisions of section 139(1)/(4A)/(4C)
of the Income Tax Act, 1961.
7 The approval granted through this order shall apply to the donations received
only if the applicant trust/society/non profit company, established in India for
charitable purpose, fulfills the conditions laid down in section 80G5(i),(ii),(iii),(iv)
and (v) of the Income Tax Act, 1961 and the religious expenditure does not
exceed the limit specified in section 80G(5B) of the said Act.
8 If the applicant trust/ society/ non-profit company derives any income, being
profits and gains of business, it shall maintain separate books of account in
respect of such business as provided in section 80G(5)(i) of the Income Tax
Act,1961. Further, any donation received by the applicant shall not be used,
directly or indirectly, for the purposes of such business and a certificate shall be
issued to every person making a donation to the effect that the applicant
maintains separate books of account in respect of the business and the donation
received by it will not be used, directly or indirectly, for the purpose of the
business.
PANKAJ KUMAR
CIT (EXMPTION), KOLKATA
Copy to:
PANKAJ KUMAR
CIT (EXMPTION), KOLKATA