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    <title>Donation to a Trust registered under 12A but 80-G approval is awaited</title>
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    <description>Donor deductibility for contributions to a charitable trust is contingent on the trust obtaining the specific donor-deduction approval; general exemption registration alone does not permit donors to claim tax deductions. The requisite donor-deduction approval must be issued by the competent tax authority before donors can validly claim deductions, and procedural changes to registration processes do not obviate that requirement.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=116259</link>
      <description>Donor deductibility for contributions to a charitable trust is contingent on the trust obtaining the specific donor-deduction approval; general exemption registration alone does not permit donors to claim tax deductions. The requisite donor-deduction approval must be issued by the competent tax authority before donors can validly claim deductions, and procedural changes to registration processes do not obviate that requirement.</description>
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