Form 10BE: Purpose, Due Date, and Download Process

Form 10BE: Purpose, Due Date, and Download Process. For taxpayers in India who contribute to charitable causes and intend to claim deductions under Section 80G of the Income Tax Act, 1961, Form 10BE holds significant importance. This serves as the certificate of donation, providing verification of the contributions made to eligible charitable organisations. The introduction of Form 10BE, alongside its counterpart Form 10BD, marks a move towards greater transparency and accountability in the area of tax exemptions for charitable donations, particularly following the amendments introduced by the Finance Act 2021. 
Purpose and Applicability of Form 10BE
Form 10BE primarily acts as an official confirmation of the donation made by a taxpayer to a charitable organization that is registered under Section 80G of the Income Tax Act 1961. This certificate is essential evidence that supports the deduction claim made by the donor in their income tax return. It ensures that the details of the donation, as reported by the charitable institution, align with the deduction claimed by the taxpayer, thereby fostering a system of checks and balances. 
Form 10BE is applicable to any individual or entity that has made a donation to a trust, institution, or non-governmental organization (NGO) that possesses a valid 80G registration from the Income Tax Department. Only these registered organizations are authorized to issue Form 10BE to their donors. 
The certificate contains important information including the name and address of both the charitable trust and the donor, the Permanent Account Number (PAN) of the trust, the date of approval of the trust, the financial year in which the donation was received, the type and amount of donation, and the specific section under which the deduction is eligible. This detailed information facilitates the verification process by the tax authorities, ensuring the legitimacy of the deduction claim. 
Associated Form: Form 10BD
The primary associated form with Form 10BE is Form 10BD. As previously mentioned, Form 10BD is the statement of donations received that charitable organizations approved under Section 80G are mandated to file with the Income Tax Department. The purpose of Form 10BD is to provide a detailed record of all contributions received by the organization during a financial year. The due date for filing Form 10BD is also May 31st immediately following the end of the financial year in which the donation was received. 
Failure to file Form 10BD within the stipulated time can attract significant penalties for the charitable organization. As per Section 234G of the Income Tax Act, a penalty of Rs. 200 per day of delay may be levied. Additionally, Section 271K of the Act stipulates that failure to furnish the statement of donation in Form 10BD can result in a penalty ranging from a minimum of Rs. 10,000 to a maximum of Rs. 1,00,000. These penalties underscore the importance of timely and accurate reporting of donations by charitable organizations.
Connection Between Form 10BE and Form 10BD
The issuance of Form 10BE is intrinsically linked to the filing of Form 10BD by the charitable organization. Form 10BD is a statement of donations received that must be filed electronically by all trusts, institutions, and NGOs approved under Section 80G of the Income Tax Act. This form requires the reporting entities to provide comprehensive details of all donations received during a financial year, including the donor's identity, address, and the amount donated. 
The process mandates that charitable institutions first submit Form 10BD to the Income Tax Department before they can generate and issue Form 10BE to their respective donors. This sequential process ensures that the information provided by the donor in their tax return matches the data reported by the recipient organization, enhancing the integrity of the tax exemption system. 
Due Date for Filing Form 10BE
Adherence to the prescribed timelines is critical for both the filing of Form 10BD and the issuance of Form 10BE. The due date for a charitable organization to issue Form 10BE to the donor is May 31st of the Financial Year immediately following the year in which the donation was received. 
For example, if a donation was made in October 2024 (Financial Year 2024-2025), the issuing institution must provide Form 10BE to the donor on or before May 31, 2025. This deadline aligns with the due date for filing Form 10BD by the charitable organizations. This synchronization ensures that the tax authorities have the necessary information from the donating organizations before the donors file their income tax returns claiming the deduction. 
Process of Downloading Form 10BE Online
Downloading Form 10BE is an easy process once the charitable organization has filed Form 10BD. Taxpayers can access Form 10BE through the official website of the Income Tax Department. Here are the steps to download the form:

Go to the official website of the Income Tax Department and log in to your account.

To the "e-file" tab and click on "Income tax forms."

From the dropdown menu, select "View filed forms."

On the page displaying all submitted forms, locate the "Form 10BD" section and click on "View all."

After approximately 24 hours of the charitable organization filing Form 10BD, an option to download the Form 10BE certificate as a PDF will become available. Click on the "10BE PDF download" button to obtain the certificate.

This digital process ensures ease of access and reduces the reliance on physical copies.
Penalties for Non-Compliance
Charitable organizations also face penalties for failing to issue Form 10BE to their donors by the due date. Under Section 234G of the Income Tax Act 1961, a penalty of Rs. 200 per day of delay is applicable for the non-issuance of the donation certificate. This penalty is imposed on the institution for each day the certificate is not provided after the May 31st deadline. 
Furthermore, if donors do not receive Form 10BE from the charitable organizations they have donated, they may face difficulties in claiming the tax deductions under Section 80G. The absence of this mandatory form can jeopardize the donor's ability to reduce their taxable income, highlighting the important role of Form 10BE in the tax compliance process for both donors and donees.
Conclusion
Form 10BE is a necessary document for taxpayers seeking to avail tax deductions for their charitable contributions under Section 80G of the Income Tax Act. Its introduction has brought about a more structured and transparent system, requiring charitable organizations to first report donations through Form 10BD before issuing Form 10BE to their donors. Knowing the purpose, applicability, due date, and the process for downloading Form 10BE is important for both donors and charitable organizations to ensure compliance with the Income Tax regulations and to facilitate the claiming of rightful tax benefits. Taxpayers should actively follow up with the organizations they donate to ensure they receive Form 10BE by the stipulated due date, while charitable organizations must prioritize the timely filing of Form 10BD and the subsequent issuance of Form 10BE to avoid penalties and to support their donors in claiming tax deductions.
If you need any support in filing Form 10BE, then you can connect with Compliance Calendar Experts through mail info@ccoffice.in or Call/Whatsapp at +91 9988424211.
Frequently Asked Questions (FAQs)
Q1. What is the main purpose of Income Tax Form 10BE?
Ans. The primary purpose of Form 10BE is to serve as an official certificate of donation issued by a charitable organization registered under Section 80G of the Income Tax Act, 1961. This certificate verifies the donation made by a taxpayer and is essential evidence to support their claim for tax deductions under Section 80G in their income tax return.
Q2. Who is required to issue Form 10BE and to whom is it applicable?
Ans. Form 10BE is required to be issued by charitable organizations, trusts, institutions, or NGOs that are registered under Section 80G of the Income Tax Act. It is applicable to any individual or entity who has made a donation to such a registered organization and intends to claim a deduction under Section 80G.
Q3. What is the due date for a charitable organization to issue Form 10BE to donors?
Ans. The due date for a charitable organization to issue Form 10BE to the donor is May 31st of the fiscal year immediately following the year in which the donation was received. For example, if a donation was made in the financial year 2024-2025, the Form 10BE must be issued by May 31, 2025.
Q4. How can a taxpayer download Form 10BE?
Ans. Once the charitable organization has filed Form 10BD, taxpayers can download Form 10BE from the official website of the Income Tax Department. They need to log in to their account, navigate to the "e-file" tab, select "Income tax forms," then "View filed forms," and finally locate the "Form 10BD" section to view and download the "10BE PDF download" after approximately 24 hours of the organization filing Form 10BD.
Q5. What are the penalties for non-compliance related to Form 10BE?
Ans. Charitable organizations face penalties for not issuing Form 10BE by the due date. Under Section 234G of the Income Tax Act, a penalty of Rs. 200 per day of delay is applicable. Additionally, donors who do not receive Form 10BE may face difficulties in claiming their tax deductions under Section 80G.

For taxpayers in India who contribute to charitable causes and intend to claim deductions under Section 80G of the Income Tax Act, 1961, Form 10BE holds significant importance. This serves as the certificate of donation, providing verification of the contributions made to eligible charitable organisations. The introduction of Form 10BE, alongside its counterpart Form 10BD, marks a move towards greater transparency and accountability in the area of tax exemptions for charitable donations, particularly following the amendments introduced by the Finance Act 2021.

Purpose and Applicability of Form 10BE

Form 10BE primarily acts as an official confirmation of the donation made by a taxpayer to a charitable organization that is registered under Section 80G of the Income Tax Act 1961. This certificate is essential evidence that supports the deduction claim made by the donor in their income tax return. It ensures that the details of the donation, as reported by the charitable institution, align with the deduction claimed by the taxpayer, thereby fostering a system of checks and balances.

Form 10BE is applicable to any individual or entity that has made a donation to a trust, institution, or non-governmental organization (NGO) that possesses a valid 80G registration from the Income Tax Department. Only these registered organizations are authorized to issue Form 10BE to their donors.

The certificate contains important information including the name and address of both the charitable trust and the donor, the Permanent Account Number (PAN) of the trust, the date of approval of the trust, the financial year in which the donation was received, the type and amount of donation, and the specific section under which the deduction is eligible. This detailed information facilitates the verification process by the tax authorities, ensuring the legitimacy of the deduction claim.

Associated Form: Form 10BD

The primary associated form with Form 10BE is Form 10BD. As previously mentioned, Form 10BD is the statement of donations received that charitable organizations approved under Section 80G are mandated to file with the Income Tax Department. The purpose of Form 10BD is to provide a detailed record of all contributions received by the organization during a financial year. The due date for filing Form 10BD is also May 31st immediately following the end of the financial year in which the donation was received.

Failure to file Form 10BD within the stipulated time can attract significant penalties for the charitable organization. As per Section 234G of the Income Tax Act, a penalty of Rs. 200 per day of delay may be levied. Additionally, Section 271K of the Act stipulates that failure to furnish the statement of donation in Form 10BD can result in a penalty ranging from a minimum of Rs. 10,000 to a maximum of Rs. 1,00,000. These penalties underscore the importance of timely and accurate reporting of donations by charitable organizations.

Connection Between Form 10BE and Form 10BD

The issuance of Form 10BE is intrinsically linked to the filing of Form 10BD by the charitable organization. Form 10BD is a statement of donations received that must be filed electronically by all trusts, institutions, and NGOs approved under Section 80G of the Income Tax Act. This form requires the reporting entities to provide comprehensive details of all donations received during a financial year, including the donor's identity, address, and the amount donated.

The process mandates that charitable institutions first submit Form 10BD to the Income Tax Department before they can generate and issue Form 10BE to their respective donors. This sequential process ensures that the information provided by the donor in their tax return matches the data reported by the recipient organization, enhancing the integrity of the tax exemption system.

Due Date for Filing Form 10BE

Adherence to the prescribed timelines is critical for both the filing of Form 10BD and the issuance of Form 10BE. The due date for a charitable organization to issue Form 10BE to the donor is May 31st of the Financial Year immediately following the year in which the donation was received.

For example, if a donation was made in October 2024 (Financial Year 2024-2025), the issuing institution must provide Form 10BE to the donor on or before May 31, 2025. This deadline aligns with the due date for filing Form 10BD by the charitable organizations. This synchronization ensures that the tax authorities have the necessary information from the donating organizations before the donors file their income tax returns claiming the deduction.

Process of Downloading Form 10BE Online

Downloading Form 10BE is an easy process once the charitable organization has filed Form 10BD. Taxpayers can access Form 10BE through the official website of the Income Tax Department. Here are the steps to download the form:

Go to the official website of the Income Tax Department and log in to your account.
To the "e-file" tab and click on "Income tax forms."
From the dropdown menu, select "View filed forms."
On the page displaying all submitted forms, locate the "Form 10BD" section and click on "View all."
After approximately 24 hours of the charitable organization filing Form 10BD, an option to download the Form 10BE certificate as a PDF will become available. Click on the "10BE PDF download" button to obtain the certificate.

This digital process ensures ease of access and reduces the reliance on physical copies.

Penalties for Non-Compliance

Charitable organizations also face penalties for failing to issue Form 10BE to their donors by the due date. Under Section 234G of the Income Tax Act 1961, a penalty of Rs. 200 per day of delay is applicable for the non-issuance of the donation certificate. This penalty is imposed on the institution for each day the certificate is not provided after the May 31st deadline.

Furthermore, if donors do not receive Form 10BE from the charitable organizations they have donated, they may face difficulties in claiming the tax deductions under Section 80G. The absence of this mandatory form can jeopardize the donor's ability to reduce their taxable income, highlighting the important role of Form 10BE in the tax compliance process for both donors and donees.

Conclusion

Form 10BE is a necessary document for taxpayers seeking to avail tax deductions for their charitable contributions under Section 80G of the Income Tax Act. Its introduction has brought about a more structured and transparent system, requiring charitable organizations to first report donations through Form 10BD before issuing Form 10BE to their donors. Knowing the purpose, applicability, due date, and the process for downloading Form 10BE is important for both donors and charitable organizations to ensure compliance with the Income Tax regulations and to facilitate the claiming of rightful tax benefits. Taxpayers should actively follow up with the organizations they donate to ensure they receive Form 10BE by the stipulated due date, while charitable organizations must prioritize the timely filing of Form 10BD and the subsequent issuance of Form 10BE to avoid penalties and to support their donors in claiming tax deductions.

If you need any support in filing Form 10BE, then you can connect with Compliance Calendar Experts through mail info@ccoffice.in or Call/Whatsapp at +91 9988424211.

Frequently Asked Questions (FAQs)

Q1. What is the main purpose of Income Tax Form 10BE?

Ans. The primary purpose of Form 10BE is to serve as an official certificate of donation issued by a charitable organization registered under Section 80G of the Income Tax Act, 1961. This certificate verifies the donation made by a taxpayer and is essential evidence to support their claim for tax deductions under Section 80G in their income tax return.

Q2. Who is required to issue Form 10BE and to whom is it applicable?

Ans. Form 10BE is required to be issued by charitable organizations, trusts, institutions, or NGOs that are registered under Section 80G of the Income Tax Act. It is applicable to any individual or entity who has made a donation to such a registered organization and intends to claim a deduction under Section 80G.

Q3. What is the due date for a charitable organization to issue Form 10BE to donors?

Ans. The due date for a charitable organization to issue Form 10BE to the donor is May 31st of the fiscal year immediately following the year in which the donation was received. For example, if a donation was made in the financial year 2024-2025, the Form 10BE must be issued by May 31, 2025.

Q4. How can a taxpayer download Form 10BE?

Ans. Once the charitable organization has filed Form 10BD, taxpayers can download Form 10BE from the official website of the Income Tax Department. They need to log in to their account, navigate to the "e-file" tab, select "Income tax forms," then "View filed forms," and finally locate the "Form 10BD" section to view and download the "10BE PDF download" after approximately 24 hours of the organization filing Form 10BD.

Q5. What are the penalties for non-compliance related to Form 10BE?

Ans. Charitable organizations face penalties for not issuing Form 10BE by the due date. Under Section 234G of the Income Tax Act, a penalty of Rs. 200 per day of delay is applicable. Additionally, donors who do not receive Form 10BE may face difficulties in claiming their tax deductions under Section 80G.