Donation as per WILL

[Ethirajan Parthasarathy]

In case 12A registered Trust gets certain amount from executor of a WILL stating that the deceased has bequeathed amount in the WILL to be given to specified NGO.

My query is whether NGO is right in issuing receipt for donation in the name of deceased and quote his / her PAN while filing return of donation in Form No 10BD

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is not required.

AI Summary

Donation receipt issuance: NGOs need not issue receipts in a deceased donor's name or quote the deceased's PAN for wills. Whether an NGO should issue a donation receipt in the deceased's name and quote the deceased's PAN when it receives a bequest from an executor under a will; the advised position is that issuing such a receipt and quoting the deceased's PAN is not required.