fix(Non Profit): fetch memberships for 80G certificate by from date only

[ruchamahabal]

It's possible for a membership to start in the last month of this fiscal year and end in the first month of the next fiscal year. In such a case, this membership will never be fetched in any 80G certificate because it checks for both Start and End dates for memberships.

Ideally, only the From Date should be checked since 80G is handed out for payments done and payments are done at the start of the membership period so To Date should not come into the picture while fetching memberships.

[codecov]

Codecov Report

Merging #28700 (be655b9) into develop (a37c99a) will increase coverage by 8.80%.
The diff coverage is 91.66%.

@@             Coverage Diff             @@
##           develop   #28700      +/-   ##
===========================================
+ Coverage    46.44%   55.25%   +8.80%     
===========================================
  Files         1121     1121              
  Lines        66770    66781      +11     
===========================================
+ Hits         31012    36899    +5887     
+ Misses       35758    29882    -5876     

Impacted Files	Coverage Δ
...n_80g_certificate/tax_exemption_80g_certificate.py	91.66% <ø> (+91.66%)	⬆️
.../report/accounts_receivable/accounts_receivable.py	68.37% <91.66%> (+68.37%)	⬆️
...payroll/doctype/income_tax_slab/income_tax_slab.py	83.33% <0.00%> (-16.67%)	⬇️
...t/payroll/doctype/payroll_period/payroll_period.py	64.81% <0.00%> (-5.56%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	89.78% <0.00%> (-2.92%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.60% <0.00%> (-2.44%)	⬇️
...xt/stock/report/stock_analytics/stock_analytics.py	91.08% <0.00%> (-1.99%)	⬇️
...ype/account/chart_of_accounts/chart_of_accounts.py	77.24% <0.00%> (-0.69%)	⬇️
...rpnext/stock/report/stock_balance/stock_balance.py	78.57% <0.00%> (-0.60%)	⬇️
...next/accounts/doctype/subscription/subscription.py	81.74% <0.00%> (-0.57%)	⬇️
... and 223 more

[ruchamahabal]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #28704 fix(Non Profit): fetch memberships for 80G certificate by from date only (backport #28700) has been created for branch version-13-hotfix