Delay in disposal of applications u/s 80G of Income Tax act 1961. - Income Tax - 1124/CBDT

INSTRUCTION NO. 1124/CBDT Dated : December 13, 1977 Section(s) Referred: 80G Statute: Income - Tax Act, 1961 A large number of complaints have been made to the Board regarding the delay in the disposal of applications under section 80G of the Income-tax Act, 1961. 2. The certificates under section 80G are at present being issued by the Commissioners of Income-tax as a measure of administrative convenience so that the Income-tax Officer would not have to examine the eligibility of relief under this section every time a claim for such a relief is made. This certificate also helps the prospective donee to know whether he would be entitled to the relief. 3. Delay in the disposal of these applications under sec. 80G would, therefore, cause great hardship to many charitable institutions which are solely dependent upon donations for carrying out their objects. 4. Considering the large number of representations received, the Board has decided that the application under section 80G should be disposed of within 90 days of its receipt. Commissioners should draw up a programme for the disposal of such applications so as to ensure that no application is pending undisposed of for more than 90 days, on 31.1.78.