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Donation by proprietorship

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(Querist)
19 February 2014 Pls tell me under which section donation will be disallowed to a proprietorship.
Whether he can claim deduction U/S 80G on his personal file.
NOTE: Donation made for personal purpose (i.e for Guruji purpose)
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Sandeep Dharar

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Sandeep Dharar (Expert)
19 February 2014 The donations which r eligible u/s 80G can only b claimed in the ITR, no other donations r eligible.
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Ashiwini Ballodia

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Ashiwini Ballodia (Querist)
19 February 2014 thanks Sir.
It is elegiable under 80G but I want to know under which section the donation will be disallowed in PGBP.
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