21 August 2015
Dear Sir, In ITR 1 there is sheet 80G and below the sheet there is a note saying that In case Donee Funds Setup by Government as described in Section 80G(2). Please use PAN as "GGGGG0000G". My query is an assesse has given donation to Prime Minister National Relief Fund which has been deducted by Bank and also reflected in his Form 16 but has not given any receipt to him so he does not know the PAN number. So can he use the PAN number as "GGGGG0000G" to the donation given by him.
Please give your reply as early as you can. Abhishek Roy Choudhury.
22 August 2015
Dear Sir, Please tell if I give the PAN Number as "GGGGG0000G" as mentioned in ITR then there will be any problem or not from the part of Income Tax Department in future.
20 July 2024
Using the PAN number "GGGGG0000G" as mentioned in ITR 1 for donations made to the Prime Minister's National Relief Fund (PMNRF) is appropriate in this case. Here's why:
### Understanding Section 80G and PAN Requirements:
1. **Section 80G**: This section of the Income Tax Act allows taxpayers to claim deductions for donations made to certain funds and charitable institutions. To avail of this deduction, it's essential to provide the PAN of the recipient entity (donee) if the donation amount exceeds Rs. 2,000.
2. **Government Funds**: Under Section 80G(2), where donations are made to funds set up by the government, the Income Tax Department provides a standardized PAN number "GGGGG0000G" to be used in cases where the specific PAN of the fund is not available to the taxpayer.
### Donation to PMNRF:
- The Prime Minister's National Relief Fund (PMNRF) is a recognized fund under Section 80G. Donations to PMNRF are eligible for deduction under this section.
- In your case, the donation has been deducted by the bank and reflected in Form 16, but you have not received a receipt with the PAN number of PMNRF.
### Using PAN "GGGGG0000G":
- When the PAN of the donee is not available, taxpayers are instructed to use "GGGGG0000G" while claiming deduction under Section 80G in their income tax return.
- This PAN number is specifically provided by the Income Tax Department for situations where the PAN of the donee is not readily available or not provided by the donor.
### Conclusion:
Using "GGGGG0000G" in your income tax return (ITR) to claim deduction under Section 80G for donations made to PMNRF is correct and compliant with Income Tax rules. It ensures that you can claim the deduction without the PAN of PMNRF, which is acceptable under the provisions of the Income Tax Act.
There should not be any problem from the Income Tax Department in the future if you use "GGGGG0000G" for claiming your deduction in this scenario. It's a standard provision to facilitate claiming deductions for donations where the PAN of the donee is not readily available.
If you have any doubts or specific concerns, consulting a tax professional or chartered accountant for personalized advice would be advisable. They can provide guidance based on your individual circumstances and ensure compliance with tax laws.
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