Form-10BE | Certificate of Donation

Written by Ved Mittal

Sep 01, 2023

Submitted by Charitable or religious Trust or institution or association or company

Details provided in the form

Form 10BE is a document that confirms a donation made to a registered Trust or Institution, which allows the donor to claim a deduction under Section 80G of the tax code. After a Trust or Institution files Form 10BD or a statement of donations, they need to provide this certificate of donation (Form 10BE) to the donor.

What Is Form 10BE, Due Date And How To Download Form 10BE Of Income Tax

Recently, there has been a lot of buzz about the introduction of a new provision in Section 80G of the Income Tax Act. 1961, in regards to Form 10BD and Form 10BE. If you donate money to different charitable institutions, you can claim a deduction under Section 80G through Form 10BE. If you are wondering how then read on for more details. In this article, you will learn about Form 10BE and related information.

All About Form 10BE Income Tax

With Form 10BE, the Central Government can ensure that the donation received by different charitable institutions matches the taxpayer's deduction claims. This Form 10BE is proof of evidence to validate the deduction claimed under Section 80G. After filing Form 10BD or a statement of donations, the donee institution must download and issue this certificate of donation (Form 10BE) to the donor.

This certificate contains all necessary information about the charitable institution and donor. This includes the following:

1. PAN
2. Name of the charitable trust
3. Address of the trust
4. Name of the donor
5. Date of approval
6. Unique identification number (Aadhaar, PAN, other), name of the donor,
7. Address of the donor
8. Financial year
9. Type of donation (Corpus, specific grants, other)
10. Section under which the deduction is eligible after donating (Section 80G (5)(vi), Section 35 (I)(ii). Section 35(I)(iii), Section 35 (I)(iia).
11. Total donation amount.

Form 10BE Due Date

The due date for Form 10BE is similar to the issuing date of Form 10BD. Therefore, it is mandatory to issue Form 10BE on or before May 31st of the financial year following the year in which the institution received its donation.

Considering the above scenario, it is crucial for the charitable institution to submit Form 10BD beforehand so that Form 10BE is generated before the due date. For a comprehensive understanding, let’s consider an example:

Suppose a person donated Rs 1 Lakh in August 2023. Henceforth, this charitable institution has received the donation for FY 2023-2024. Accordingly, this institution must file Form 10BD with the Income Tax Department and issue Form 10BE on or before 31st May 2024. Thereafter, when you file ITR for FY 2023-24, you must input all relevant details of the donation certificate.

Failure to issue this donation certification in Form 10BE can attract a hefty penalty amount for donee institutions. Under Section 234G, an amount of Rs 200 per day of delay is applicable.

Form 10BD Filing For Issuance Of Form 10BE

Previously, taxpayers could conveniently claim Section 80G deduction on the basis of donation receipts given by the NGO or charitable institution. However, as per the new provision, it is mandatory for the donee (charitable institution) to submit Form 10BD and issue Form 10BE.

Frequently Asked Questions

1. What is form 10BE for trust?

2. How can I download Form 10BE from the income tax Portal?

Login to the ITR portal and Go to e-file > file income tax form > view filed form > Click 10BD > click Download 10BE PDFs.

3. What is the due date for issuing a certificate in Form 10BE?

The certificate in Form 10BE must be provided to the donor by May 31st of the year after they made the donation.

4. Which document is required to claim a deduction under 80G?

Form 10BE issued by a trust is mandatory to claim the deduction under section 80G.

Click here to download the pdf format of Form 10BE

/uploads/files/FORM%20NO_%2010BE.pdf