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:

• PAN 
• Name of the charitable trust 
• Address of the trust
• Name of the donor
• Date of approval
• Unique identification number (Aadhaar, PAN, other), name of the donor, 
• Address of the donor
• Financial year of receipt of donation
• Type of donation (Corpus, specific grants, other)
• Section under which the deduction is eligible after donating (Section 80G (5)(vi), Section 35 (1)(ii). Section 35(1)(iii), Section 35 (1)(iia).
• Total donation amount.

Sample Form 10BE, which will be issued by 80G trust, is as follows

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 June 2024. Henceforth, this charitable institution has received the donation for FY 2024-2025. Accordingly, this institution must file Form 10BD with the Income Tax Department and issue Form 10BE on or before 31st May 2025. Thereafter, when you file ITR for FY 2024-25, 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. Also, it is important to note that the funds of these organisations must cover the following section:

• Section 35 (1A) (i) of the Act
• Section 80G (5) (viii) of the Act

Here is the step-by-step guide for filing Form 10BD:

• Under the e-file tab, click on “File Income Tax Forms” and select “Form 10BD”.

• Input all relevant details for each section which includes “Basic information”, “Details of the donor and donations”, and “Verification”.

• After filing the necessary details, save this file in CSV and proceed by clicking the “Preview” option.
• After e-verification, submit the form.

• After successfully submitting Form 10BD, you can conveniently get Form 10BE.

How to Download Form 10BE from Income Tax Site?

Downloading Form 10BE does not involve any complicated procedure. You can download this form hassle-free from the official website of the Income Tax Department. Wondering how? Here is a step-by-step guide:

• Navigate to the official portal of the Income Tax Department and log in with valid credentials.
• Under the "e-file" tab, select "Income tax forms".

• Then, from the drop-down menu, click on "View filed forms". 
• A new webpage will appear on the screen showing all the filed forms to date.
• Under the Form 10BD tab, click on the “View all” option.

• Finally, click on download 10BE PDF in order to download the certificate. However, this option will be available after 24 hours of filing Form 10BD online.

Who Needs to File Form 10BE?

From the financial year 2022–2023 if you have made donations to trusts or organizations that qualify for Section 80G tax benefits. Instead of only depending on their receipt, you now need to obtain Form 10BE from the organization to whom you made the donation.

This form must be obtained by May 31 of each year from the beneficiary organization. This change was made in response to the adjustment to Section 80G.

 Form 10BD must now be submitted to the Income Tax Department by approved organizations. This process helps to ensure transparency and accountability in the handling and disclosure 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.

Consequences of Not Filing Form 10BE

If recipient institutions fail to give the contribution certification as required by Form 10BE, they could be subject to significant penalties. Section 234G of the Income Tax Act specifies a penalty of Rs 200 for every day of delay. For every day that the certification is not issued after the prescribed deadline, the institution is subject to this fine.

Final Word

From the above piece of information, it is evident that you can claim a deduction under Section 80G on donations during a financial year if the charitable institution issues Form 10BE. As per the new rules, after filing Form 10BD, it is important to obtain a certification of donation or Form 10BE in order to claim deductions.