80g | 12a

Validity of Registration U/s. 80G  on the date of Donation

The donor must ensure that the registration is valid on the date on which the donation is given. For example, the ngo registration of a trust may be valid from April 1, 2007 to March 31, 2009. Now, if the trust does not get its registration of a ngo renewed on or after April 1, 2009 then even if ngo amendment is issued by the trust to the donor for donations received on or after April 1, 2009, the donor would not get any tax benefit.