Form 10BE of the Income Tax Act: Know the Due Date, Downloading, & Filing Process

The Income Tax Act keeps introducing new clauses and rules for taxpayers to follow. The objective is to simplify the process and ensure adherence in the long run. Recently, a new clause about Forms 10BD and 10BE was added to Section 80G of the Income Tax Act of 1961. You can use Form 10BE to submit a Section 80G deduction claim if you make multiple charitable contributions. In this article, you will read about Form 10BE and associated topics.

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Table of Contents

What is Form 10BE of the Income Tax Act?

Due Date of Form 10 BE

What is Form 10BD?

Filing Form 10BD for Issuance of Form 10BE

Steps to Download Form 10BE

Who Needs to File Form 10BE?

Exemptions from Filing Form 10BE

Consequences of Not Filing Form 10BE

Conclusion

Most Asked Questions

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What is Form 10BE of the Income Tax Act?

The Central Government may make sure that the contributions made by the taxpayer and the various charity organisations match up with Form 10BE. The evidence supporting the deduction sought under Section 80G is provided by this Form 10BE. The donee institution is required to download and provide this certificate of gift (Form 10BE) to the donor following the submission of Form 10BD or a statement of donations.

This certificate includes all the details that are required regarding the donor and charitable organisation. The following are included in this: 

• PAN

• The charitable trust's name 

• Address of the trust

• Name of the donor 

• Approval date

• The donor's name, unique identity number (PAN, Adhaar, or other), 

• The donor's address 

• The financial year in which the gift was obtained 

• Donation type (other, grants, corpus, etc.) 

• Section 80G (5)(vi), Section 35 (1)(ii), Section 35 (1)(iii), and Section 35 (1) (iia) are the sections under which the deduction is allowable following the donation. 

• The total amount donated.

Due Date of Form 10 BE

Form 10BE is due on the same day as Form 10BD is obtained. Consequently, it is required that Form 10BE be submitted by May 31st of the fiscal year that follows the year that the donation was received by the institution. The charity organisation must submit Form 10BD in advance in order for Form 10BE to be created prior to the deadline, taking into account the aforementioned circumstances. Let's look at an illustration to gain a thorough understanding:

Assume that in June 2024, someone gave a donation of Rs. 1 lakh. From this point forward, the donation for FY 2024–2025 has been received by this charitable organisation. This means that by May 31, 2025, at the latest, this institution must issue Form 10BE and file Form 10BD with the Income Tax Department. After that, you will need to enter all pertinent information from the contribution certificate when filing your ITR for FY 2024–2025.

Donor institutions may be subject to a sizable fine if they neglect to provide this gift verification on Form 10BE. A fine of Rs. 200 is imposed for each day of delay under Section 234G. 

What is Form 10BD?

Donation payments are applicable for a deduction under Section 80G of the Income Tax Act of 1961. Therefore, an amendment was proposed by the Finance Act 2021. It mandates that a trust with an 80G certificate submit the statement of particulars of contribution in Form 10BD to the authority within the allotted time frame for each financial year. There will be severe consequences if the statement is not provided. This tax provision's primary goals are to increase openness and address the problem of erroneous or fraudulent deduction claims.

Filing Form 10BD for Issuance of Form 10BE

In the past, taxpayers could easily claim the Section 80G deduction if they had receipts for donations from charities or non-profit organisations. However, the donee (charitable institution) must submit Form 10BD and issue Form 10BE in accordance with the new regulation. It is also crucial to remember that these organisations' funding must go towards the following:

• Act's Section 35 (1A) (i) 

• Section 80G (5) (viii) of the Act

The procedure for submitting Form 10BD can be found here: 

• Click on "File Income Tax Forms" under the e-file menu, then choose "Form 10BD." 

• Enter all pertinent data for each of the following sections: "Verification," "Details of the donor and donations," and "Basic information." 

• Save this file in CSV format after entering all the information, then select the "Preview" option. 

• Submit the application following e-verification. 

• Form 10BE is easily obtained upon the successful submission of Form 10BD.

Steps to Download Form 10BE

There is no difficult process involved in downloading Form 10BE. This form can be easily downloaded from the Income Tax Department's official website. This is a detailed how-to:

• Go to the Income Tax Department's official website and enter your login information. 

• Click on "Income tax forms" present on the "e-file" tab. 

• Then, select "View filed forms" from the drop-down option. 

• A fresh homepage displaying all of the forms submitted thus far will come up on the screen.

• Select the "View all" option located under the Form 10BD heading. 

• To download the certificate, click on the 10BE PDF download button. However, after submitting Form 10BD online for 24 hours, this option will become accessible.

Who Needs to File Form 10BE?

A new requirement will take effect for the financial year 2022–2023 if you have donated to trusts or institutions that are eligible for tax benefits under Section 80G. You must now get Form 10BE from the organisation you donated to, rather than just relying on their receipt. It is necessary to obtain this form from the beneficiary organisation by May 31 of each year. The amendment to Section 80G is the reason for this modification. Approved organisations now have to provide the Income Tax Department Form 10BD. This procedure aids in maintaining accountability and openness in the administration and reporting of tax-exempt contributions. Therefore, in order to be eligible for tax benefits under Section 80G, as a donor, you must ensure that the organisation to whom you made a donation sends you Form 10BE.

Exemptions from Filing Form 10BE

Form 10BE enables the Central Government to confirm that the contributions received by different nonprofit organisations correspond with the Section 80G deduction claims filed by taxpayers. This is important supporting data for these inferences. The charity organisation is needed to give the donor Form 10BE, and a certificate of donation, following the submission of Form 10BD, a statement of donations. This document attests to the donation's authenticity and makes it easier for the taxpayer to obtain the allowed tax deduction.

Consequences of Not Filing Form 10BE

Recipient institutions may be subject to significant penalties if they neglect to provide the donation certification as required by Form 10BE. There would be a penalty of Rs 200 for each day of delay under Section 234G of the Income Tax Act. This fine is applied to the institution for each day that the certification is not granted after the legally mandated deadline.

Conclusion

It is clear from the information above that if the charity organisation provides Form 10BE, you are eligible to deduct donations made within a fiscal year under Section 80G. The new regulations provide that in order to claim deductions, one must get a certification of contribution, or Form 10BE, following the submission of Form 10BD. For a taxpayer, it is important to know about these forms to ensure a smooth and seamless process without the risk of penalties.

FAQ

Q1. What is Form 10BE for trust?

A donation provided to a registered trust or an organization is verified by Form 10BE. It enables the donor to claim a deduction under Section 80G of the tax code. The donor must obtain this certificate of donation (Form 10BE) from the Trust or Institution following the filing of Form 10BD, or a statement of donations.

Q2. What is the applicability of Form 10BE?

The charity organisation is needed to provide the donor Form 10BE, a certificate of donation, following the submission of Form 10BD, and a statement of donations. This document attests to the donation's authenticity and makes it easier for the taxpayer to obtain the allowed tax deduction.

Q3. What is the due date for issuing a certificate in Form 10BE?

The donor has until May 31st of the year following the donation to receive the certificate in Form 10BE.

Q4. Which document is needed to claim a deduction under 80G?

In order to utilise section 80G deductions, a trust must submit Form 10BE.

Q5. Is there any penalty for non-issuance of Form 10BE?

Yes, there is a penalty of Rs. 200 per day that the failure to adhere persists.

Q6. What is the due date for Form 10BD?

The due date for turning in the statement in Form 10BD is May 31st. It is the day after the fiscal year that the donation was received ends.

Q7. What is Form 10BD’s applicability?

Under section 80G of the Income-tax Act, 1961, a Trust, institution, or non-governmental organisation that has been approved must give Form 10BD to the authorities of the income-tax.

Q8. What is the certificate for contribution to a charitable trust?

A donation provided to a registered trust or institution is verified by Form 10BE. It enables the donor to claim a deduction under Section 80G of the tax code. The donor must receive this certificate of donation (Form 10BE) from the Trust or Institution following the filing of Form 10BD or a statement of donations.

Q9. What is a trust donation receipt?

A written acknowledgement of a donor's monetary or non-monetary contribution from a nonprofit organisation is called a donation receipt. Donors may use this donation receipt to support their tax deduction claims and as formal documentation of their contribution.

Q10. What is Section 80G?

In India, contributions made to certain charitable organisations and funds are exempt from taxation under Section 80G of the Income Tax Act. Section 80G's tax exemption is meant to promote generosity by enabling people and organisations to deduct donations from their taxable income.

Q11. What is an 80G certificate?

A certificate known as an 80G certificate is given by the income tax department to specific non-profit organisations. This enables its contributors to claim a tax deduction on their contributions.

Q12. What is the format of the 80G trust donation receipt?

The charity institution's receipt, which has no set structure, should have your name and address, the name and address of the organisation, the amount of the donation, and the organization's Section 80G registration number.

Q13. Who Can Issue Form 10BE?

Only organizations that have obtained 80G registration from the Income Tax Department can issue Form 10BE. These are usually charitable institutions or non-profits eligible for tax-exempt donations.

Q14. Why is Form 10BE Necessary?

This form acts as proof of donation and includes essential details like the donor's name, PAN, and donation amount. It ensures the donor can legally claim deductions under Section 80G.

Q15. What Information is Included in Form 10BE?

Form 10BE contains the donor’s name, PAN, donation amount, date of donation, and details of the issuing organization's 80G registration. These details are mandatory for the Income Tax Department to validate deductions.

Q16. How Can I Obtain Form 10BE?

Donors can request the form from the organization to which they contributed. Many registered organizations proactively provide Form 10BE to donors at the end of the financial year.

Q17. Is Form 10BE Mandatory for Claiming Tax Deductions?

Yes, Form 10BE is mandatory to claim deductions under Section 80G as it is the only authorized proof of donation accepted by the Income Tax Department. Without it, your claim may be disallowed during assessments.

Q18. Can Form 10BE Be Issued for Cash Donations?

No, donations exceeding ₹2,000 must be made via bank transfer, cheque, or other digital methods to qualify for tax deductions. Cash donations beyond this limit are not eligible for deductions.

Q19. How Does Form 10BE Validate a Donation?

The form is digitally signed by the issuing organization, ensuring authenticity. It also includes the organization’s PAN and 80G registration number to confirm its tax-exempt status.

Q20. What Should I Do if I Lose Form 10BE?

You can request a duplicate copy from the issuing organization. It’s crucial to keep it safe, as it may be required for tax audits or assessments.

Q21. What Happens if I Don’t Have Form 10BE?

Without Form 10BE, your tax deduction claim under Section 80G may be rejected. You may also face penalties if the donation amount is incorrectly reported in your ITR.

Q22. Can Form 10BE Be Used for Multiple Donations?

Yes, if the donations are made to the same organization within a financial year, a consolidated Form 10BE can be issued. For donations to multiple organizations, separate forms will be required.

Q23. What is the Difference Between Form 10BE and a Receipt?

While a receipt acknowledges the donation, Form 10BE is a standardized document that includes details required under Section 80G. Only Form 10BE is accepted for claiming tax benefits.

Q24. Do I Need to Attach Form 10BE While Filing ITR?

No, you don’t need to attach Form 10BE during ITR filing. However, you must retain it for your records and produce it if requested during a tax audit or scrutiny.

Q25. Is There a Deadline for Issuing Form 10BE?

Organizations typically issue Form 10BE before the ITR filing deadline for the financial year in which the donation was made. It’s advisable to follow up with the organization if you don’t receive it on time.

Q26. How Does Form 10BE Support Transparency?

Form 10BE ensures transparency by verifying the organization’s tax-exempt status and donation details. It prevents misuse of tax benefits and helps both donors and authorities maintain compliance.