Is it permissible to count what is spent on relatives with the intention of helping them from Zakat funds, even if the intention of Zakat was not present at the time of spending?

It is permissible to give Zakat (definition) to deserving relatives, provided that their financial support is not obligatory upon you. The validity of Zakat requires the presence of intention when disbursing it. It is not permissible to delay the disbursement of Zakat beyond its due time, but it is permissible to pay it in advance by one or two years and disburse it in monthly installments, with the understanding that the full amount due must be completed if it exceeds what has been disbursed by the time the hawl (Zakat year) is complete.