Guidelines for recognition of public charitable trusts u/s 80G. - Income Tax - 1791/CBDT

INSTRUCTION NO. 1791/CBDT Dated: August 9, 1988 It has been observed in the Board that in a large number of cases, the application of remand of 80G certificate are filed much be the prescribed limitation date in certain case, it is made after a lapse of number of year resulting in a number of problems specially in cases where the concerned fust wants the removal to be effective retrospectively. In an effort to determine the process of recognition of public charitable trusts u/s 80G of the I.T. Act 1961, the following guidelines may be adopted. (i) The original certificate from the date of creation of the trust if the trust has applied to the charity Commissioner within three months of its clearence and has also applied for certificate u/s 80G within further there months of registration granted by the charity Commissioner. (ii) As regards renewal of certificate under section 80G, delay of three months may be ordinarily condoned without calling for any reasons for delay. (iii) Delays beyond the period of three months will have to be satisfactorily explained by the trusts and the same will be considered on merits. It would be ensured that no hardship is caused in genuine cases.