Income Tax | Donations | Delhi

Delhi LG/CM Relief Fund: PAN, Bank Details, Donation & Income-Tax Deduction

Updated official Delhi LG/CM Relief Fund details, including PAN, bank accounts, UPI options, receipt facility and the current deduction law under Section 133 of the Income-tax Act, 2025.

Current law from 1 April 2026: the donation deduction corresponding to legacy Section 80G is now governed by Section 133 of the Income-tax Act, 2025. A qualifying Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund is expressly included in Section 133(1)(a)(xv).

Delhi LG/CM Relief Fund Details

The official fund is named LG/CM Relief Fund, Delhi. The Government of NCT of Delhi portal states that the fund provides emergency assistance for persons affected by natural calamities and similar distress situations.

Name of DoneeLG/CM Relief Fund, Delhi
PANAAATL5393B
Official contact officeJoint Secretary (Budget), Finance (Budget) Department
Address4th Floor, A-Wing, Delhi Secretariat, New Delhi - 110002
Telephone011-23392472
Emaillgcmrelief[at]delhi[dot]gov[dot]in
PAN confirmed: the official Delhi LG/CM Relief Fund portal expressly instructs donors to use PAN AAATL5393B while submitting income-tax returns.

Income-Tax Deduction for Delhi LG/CM Relief Fund Donations

Under Section 133(1)(a)(xv) of the Income-tax Act, 2025, the whole eligible donation is deductible where the Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund satisfies the statutory conditions: it is the only fund of its kind in the State or Union territory, is under the overall control of the Chief Secretary or Department of Finance, and is administered in the manner specified by the State Government or Lieutenant Governor.

For years governed by the Income-tax Act, 1961, the corresponding provision is Section 80G. The official Delhi relief-fund portal continues to describe contributions as eligible under Section 80G for the legacy law.

Tax terminology: this is a deduction from total income, not a general exemption from income tax.

Official Delhi LG/CM Relief Fund Bank and UPI Details

The official Delhi LG/CM Relief Fund portal currently lists two bank accounts and two UPI IDs for contributions.

Payment optionOfficial details
Account nameLG/CM Relief Fund, Delhi
Canara Bank account91042150000237
Canara Bank IFSCCNRB0019104
Canara Bank branchDelhi Secretariat, I.P. Estate, New Delhi - 110002
Canara Bank UPIlgcmdelhifund@cnrb
State Bank of India account39241116728
SBI IFSCSBIN0001187
SBI branchI.P. Estate, Govt. Business Branch, New Delhi
SBI UPIlgcmfund@sbi
Before transferring money: verify the beneficiary name, account number, IFSC and UPI ID on the current official Delhi LG/CM Relief Fund portal immediately before payment. Banking instructions can change.

Cash Donation Above ₹2,000

Section 133(5) does not permit deduction for a cash donation exceeding ₹2,000. For larger donations, use an eligible non-cash mode such as bank transfer, UPI, card, cheque or demand draft and preserve the payment record.

Donation Receipt and Tax Certificate

The Delhi relief-fund portal provides a facility for downloading the payment receipt or tax certificate after successful online payment. Where payment is made through UPI, cheque, demand draft or NEFT/RTGS/bank transfer, the portal provides a separate form for supplying donor and transaction details; the receipt becomes available after bank reconciliation.

Deduction Under the Default New Tax Regime

Section 202 of the Income-tax Act, 2025 generally computes income under the default new tax regime without Chapter VIII deductions except for specified exceptions. Section 133 is not one of those specified exceptions.

Practical effect: a donation may qualify under Section 133 at the fund level, but an individual or other covered taxpayer using the default new tax regime generally cannot claim the Section 133 donation deduction. Check the applicable tax regime before entering the claim in the return.

How to Claim the Donation in the Income-Tax Return

  1. Donate through the official Delhi LG/CM Relief Fund portal or another officially listed payment mode.
  2. Preserve the payment confirmation and download the official receipt or certificate.
  3. Use the donee name LG/CM Relief Fund, Delhi and verify PAN AAATL5393B against the official receipt.
  4. Ensure that a donation exceeding ₹2,000 was not paid in cash.
  5. Confirm that your applicable tax regime permits the Section 133 deduction.
  6. Report the contribution in the applicable donation-deduction schedule of the income-tax return for the relevant tax year.

Official References

Government of NCT of Delhi - LG/CM Relief Fund

Delhi LG/CM Relief Fund - FAQs

Delhi LG/CM Relief Fund - Contact

Delhi LG/CM Relief Fund - Online Donation

Delhi LG/CM Relief Fund - Donation Receipt Form

Income Tax Department - Income-tax Act, 2025 as amended by Finance Act, 2026

Income Tax Department - Legacy Section 80G

Frequently Asked Questions

What is the PAN of Delhi LG/CM Relief Fund?

The official Delhi portal states that the PAN is AAATL5393B.

What are the official bank accounts for the Delhi relief fund?

The portal currently lists Canara Bank account 91042150000237, IFSC CNRB0019104, and SBI account 39241116728, IFSC SBIN0001187. Always verify the details on the official portal before payment.

Can I download a receipt or tax certificate?

Yes. The official portal provides a Receipt/80G facility. For certain offline or bank-transfer modes, donor and transaction details must first be submitted for reconciliation.

Is the whole eligible donation deductible?

A qualifying Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund covered by Section 133(1)(a)(xv) falls within the category for deduction of the whole eligible donation, subject to the statutory conditions and the taxpayer's applicable tax regime.

Can cash donations over ₹2,000 qualify?

No. Cash donations exceeding ₹2,000 do not qualify for the Section 133 deduction.