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
12A Trust Not Required to Issue Donation Receipt in Deceased's Name or Quote PAN for Bequeathed Amount. A query was raised about whether a 12A registered Trust, receiving a bequeathed amount from a deceased's will to a specified NGO, should issue a donation receipt in the deceased's name and include their PAN while filing a return of donation in Form No 10BD. The response provided by a participant indicated that it is not required for the NGO to issue such a receipt in the deceased's name or quote their PAN. (AI Summary)