Instructions to subordinant authorities

In order to ensure the proper administration of this Act, the Board may from time to time issue orders, instructions, and directions to other gift-tax authorities. These authorities, as well as all other individuals involved in the execution of this Act, shall observe and comply with such orders, instructions, and guidance of the Board. With the caveat that no such orders, instructions, or directions shall be given in order to intrude with the authority of the Deputy Commissioner (Appeals) or Commissioner (Appeals) in the discharge of his appellate duties, or to require any gift-tax authority to make a specific assessment or to resolve a specific case in a specific way. Know more about 80g deduction through our blog.

Without limiting the generality of the aforementioned authority, the Board may, if it deems it necessary or expedient to do so for the purposes of proper and efficient management of the work of assessment and revenue collection, issue from time to time general or special orders regarding any class of cases, setting forth instructions or directions (not adverse to assessees) as to the principles, guidelines, or procedures to be followed by other gift-tax practitioners in the work connected to tax assessment, revenue collection, or the start of penalty-imposition procedures and any such order may be published and distributed in the appropriate way for general knowledge if the Board determines that it is essential in the interest of the public to do so.

Here is your destination on 80g.

Without limiting the generality of the aforementioned authority, the Board may, if it deems it necessary or advantageous to do so in order to avert actual hardship in any instance or class of circumstances, by general or special order, authorise any gift-tax authority who is not a Deputy Commissioner (Appeals) or Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund, or other relief under this Act after the expiration of the period specified by or under this Act for submitting such an application or claim and handling it according to the law and the merits.

If the assessee has not complied with any requirement specified in such provision for claiming a deduction thereunder, the Board may, by general or special order for purposes to be stated therein, relax any requirement if it deems it desirable or expedient to do so in order to avoid sincere hardship in any case or class of cases, provided that the following criteria are met:-

(a) the assessee's failure to comply with such obligation was caused by events outside of his or her control; and

(b) the assessee complies with the requirement prior to the conclusion of the assessment for the prior year for which the deduction is being requested.

A certificate under section 80g will be issued by the company to the tax payer making the donation to enable them to claim the exemption from Income Tax.

Further matter can be collected from the URL on section 80g.