Section 80-G of the Income Tax Act

Income-tax Act, 2025: s.133

Section 80-G of the Income-tax Act, 1961 corresponds to section 133 (Deduction in respect of donations to certain funds, charitable institutions, etc) of the Income-tax Act, 2025.

Read section 133 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

27 judgments on BharatTax turn on Section 80-G.

Judgments on Section 80-G

Eurasian Cancer Research Council, Mumbai vs. Exem. Ward 1(2), Mumbai

In the result, the appeal filed by the ASSESSEE is allowed for statistical purposes

ITA 2783/MUM/2026[2024-25]Status: DisposedITAT Mumbai22 Sept 2026AY 2024-25

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethassessment Year: 2024-25 Eurasian Cancer Research Exem. Ward 1(2), Council, Mumbai, Flat No. 10 Geetanjali 8Th Road 601 6Th Floor Cumballa Hill Vs. Near Diamond Garden Pedder Road, Mumbai, Chembur, Mumbai, Maharashtra Mumbai, Maharashtra - - 400071 400026 Pan – Aaece7241C (अपीलार्थी/ Appellant) (प्रत्यर्थी /Respondent) Present For: निर्धाऩिती द्वधिध/Assessee Shri Ram Naresh Gupta, Ca Represented By: Ld. Ar (Virtually) िधजस्‍व द्वधिध/Revenue Represented Smt. Amrita Singh, Ld. Cit- Dr By:

Section 80Section 80GSection 80G(5)

DCIT(It)-4(2)(2), Mumbai vs. Standard Chartered Bank, Mumbai

In the result the appeals filed by the assessee and revenue for assessment years 2004-05 and 2005-06 stands partly allowed

ITA 4275/MUM/2025[2005-06]Status: DisposedITAT Mumbai16 Jul 2026AY 2005-06

Bench: Hon’Ble Beena Pillai & Hon’Ble Arun Khodpia

For Appellant: ITA 4264 & 4265/MUM/2025
Section 142(1)Section 143(2)Section 80Section 92C

Standard Chartered Bank, Mumbai vs. Assistant Commissioner of Income Tax (International Tax) -4(2)(2), Mumbai

In the result the appeals filed by the assessee and revenue for assessment years 2004-05 and 2005-06 stands partly allowed

ITA 4265/MUM/2025[2005-06]Status: DisposedITAT Mumbai16 Jul 2026AY 2005-06

Bench: Hon’Ble Beena Pillai & Hon’Ble Arun Khodpia

For Appellant: ITA 4264 & 4265/MUM/2025
Section 142(1)Section 143(2)Section 80Section 92C

Standard Chartered Bank, Mumbai vs. Assistant Commissioner of Income Tax (International Tax) -4(2)(2), Mumbai

In the result the appeals filed by the assessee and revenue for assessment years 2004-05 and 2005-06 stands partly allowed

ITA 4264/MUM/2025[2004-05]Status: DisposedITAT Mumbai16 Jul 2026AY 2004-05

Bench: Hon’Ble Beena Pillai & Hon’Ble Arun Khodpia

For Appellant: ITA 4264 & 4265/MUM/2025
Section 142(1)Section 143(2)Section 80Section 92C

DCIT(It)-4(2)(2), Mumbai vs. Standard Chartered Bank, Mumbai

In the result the appeals filed by the assessee and revenue for assessment years 2004-05 and 2005-06 stands partly allowed

ITA 4247/MUM/2025[2004-05]Status: DisposedITAT Mumbai16 Jul 2026AY 2004-05

Bench: Hon’Ble Beena Pillai & Hon’Ble Arun Khodpia

For Appellant: ITA 4264 & 4265/MUM/2025
Section 142(1)Section 143(2)Section 80Section 92C

Tulsi Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, appeal of the assessee is allowed

ITA 7217/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthyआअसं.7217/धिल्ली/2025 (नि.व. 2014-15) Tulsi Trust, B-60/61 C/O Bajaj Auto Ltd., Naraina Industrial Area, Phase Ii, New Delhi 110028 ...... अपीलार्थी/Appellant Pan: Aaatt-0503-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 49(1), Civic Centre, New Delhi 110092 अपीलार्थी द्वारा/Appellant By : Ms. Vasanti Patel, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 16/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 16/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Additional/Joint Commissioner Of Income Tax (Appeals)-4, Hyderabad [In Short ‘The Cit(A)’] Dated 30.09.2025, For The Assessment Year 2014-15, Wherein, Appeal Of The Assessee Was Dismissed In Limine On Account Of Delay.

For Appellant: Ms. Vasanti Patel, Chartered AccountantFor Respondent: Shri Manoj Kumar, Sr. DR
Section 143(1)Section 154Section 80

Sunflower Trust, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, the Appeal filed by the assessee is allowed

ITA 5473/DEL/2024[2014-15]Status: DisposedITAT Delhi11 Apr 2025AY 2014-15

Bench: Shri Vikas Awasthyआअसं.5473/िद"ी/2024 (िन.व. 2014-15) Sunflower Trust, B-60/61, C/O Bajaj Auto Ltd., Naraina Industrial Area, Phase-Iii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaats-1746-D बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 49(1), Civic Centre, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : Ms. Vasanti Patel, Advocate & Shri Mahender Goel, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 15/01/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 11/04/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 06.02.2023, For Assessment Year 2014-15. Whereby Appeal Of The Assessee Against Intimation U/S. 143(1) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’) Dated 02.02.2016 For Ay 2014-15 Was Dismissed By The Cit(A).

For Appellant: Ms. Vasanti Patel, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 11Section 143(1)Section 154Section 80

Tilok Tirath Vidyawati Chuttan vs. Commissioner of Income Tax

The appeals are hereby dismissed, without order on costs

CWP/350/2000HC Punjab & Haryana17 Jan 2025
Section 12Section 13Section 80

Tansa Trust, Delhi vs. Assistant Commissioner, Income Tax (CPC), Bangalore

The appeal is allowed for statistical purposes

ITA 1704/DEL/2021[2014-15]Status: DisposedITAT Delhi30 May 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Tansa Trust, Vs Acit (Cpc), C/O Bajaj Auto Limited, Post Bag No.2, Electronic City B-60/61, Naraina Industrial Area, Post Office, Phase Ii, Bangalore. New Delhi – 110 028. Pragun Finance Pvt. Ltd. Pan: Aaatt0504A (Appellant) (Respondent) Assessee By : Ms Vasanti Patel, Ca & Shri M.A. Gohel, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024

For Appellant: Ms Vasanti Patel, CA &For Respondent: Shri Amit Katoch, Sr. DR
Section 11Section 11(5)Section 12ASection 13(1)Section 143(1)Section 154Section 35ASection 80Section 80G

Gulson Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1507/MUM/2023[2022-2023]Status: DisposedITAT Mumbai17 Jul 2023AY 2022-2023

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy Sgulson Foundation, The Cit (E), C/O. Sun-N-Sand, 39, 6Th Floor, Mtnlbldg, बनाम/ Juhu Beach, Pedder Road, Vs. Mumbai-400049. Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaatg2280Q (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri.Prakash Jotwani.ARFor Respondent: Dr.Kishor Dhule.DR
Section 80Section 80GSection 80G(5)

Sunflower Trust, New Delhi vs. ITO (E), Ward - 2(2), New Delhi

In the result, the Appeal filed by the assessee is allowed

ITA 5093/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Jul 2022AY 2014-15

Bench: Shri N. K. Billaiya & Sh. Yogesh Kumar U.S.

For Appellant: Sh. Vasant B. Patel, Adv and Ms. M. A. Gohel, CAFor Respondent: Shri R. S. Yadav, Sr. D.R
Section 11Section 11(5)Section 13Section 143(1)Section 154Section 35ASection 80Section 80G

Samarpan Association for Culture and Education, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 164/BANG/2021[NA]Status: DisposedITAT Bangalore03 Sept 2021

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : Na M/S. Samarpan Association For Culture & Vs. The Commissioner Of Income Tax Education, (Exemptions), 26, Magarath Road, 1St Cross Ulsoor, Bengaluru. Bengaluru – 560 025. Pan : Aaxcs 9598 E Appellant Respondent Appellant By : Shri. Siddesh Nagaraj Gaddi, Ca Respondent By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.09.2021 Date Of Pronouncement : 02.09.2021 O R D E R Per N.V. Vasudevanthis An Appeal By The Assessee Against The Order Dated 24.03.2021 Passed By The Cit(E), Bengaluru, Rejecting The Application Filed By The Assesse For Grant Of Recognition Under Section 80-G (5) (Vi) Of The Income Tax Act, 1961(Hereinafter Called 'The Act').

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 12ASection 80Section 80G

Director of Income Tax vs. D.R. Ranka Charitable Trust

Appeal is disposed off accordingly

ITA/44/2014HC Karnataka20 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12Section 12ASection 254(1)Section 260Section 80Section 80G

D R Ranka Charitable Trust vs. The Director of Income Tax

The appeal is disposed off accordingly

ITA/180/2010HC Karnataka20 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12Section 12ASection 254(1)Section 260ASection 80Section 80G

Principal Commissioner of Income Tax -2 vs. Clix Capital Services Pvt. Ltd. (Formerly Ge Money Financial Services Pvt. Ltd.)

ITA/576/2018HC Delhi15 May 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 32

ITO (Exemption)-1(3) Mumbai, Mumbai vs. Gulabchand Foundation, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 5344/MUM/2016[2012-13]Status: DisposedITAT Mumbai14 Feb 2018AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarincome Tax Officer M/S. Gulabchand Foundatoin (Exemptions) 1(3) Hincon House Room No. 511, 5Th Floor Vs. Lal Bahadur Shastri Marg Piramal Chambers, Parel Vikhroli (W), Mumbai 400083 Lalbaug, Mumbai 400012 Pan – Aaccg1683N Appellant Respondent

For Appellant: Ms. Pooja SwarupFor Respondent: Shri Milesh Daru
Section 11Section 12ASection 143(2)Section 80

M/S. Tirunelveli A.C.A. Chits (P) Ltd., Chennai vs. ITO, Tirunelveli

In the result, the appeal of the assessee is partly allowed

ITA 3030/CHNY/2016[2013-14]Status: DisposedITAT Chennai23 Mar 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.3029 & 3030/Mds/2016 "नधा"रण वष" /Assessment Year: 2012-13 & 2013-14

For Respondent: 31.01.2017
Section 80Section 80G

M/S. Tirunelveli A.C.A. Chits (P) Ltd., Chennai vs. ITO, Tirunelveli

In the result, the appeal of the assessee is partly allowed

ITA 3029/CHNY/2016[2012-13]Status: DisposedITAT Chennai23 Mar 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.3029 & 3030/Mds/2016 "नधा"रण वष" /Assessment Year: 2012-13 & 2013-14

For Respondent: 31.01.2017
Section 80Section 80G

Hinduja Ventures Ltd, Mumbai vs. DCIT Cir 8(2), Mumbai

In the result, the assessee’s appeal is allowed for statistical purposes, while the Revenue’s appeal is dismissed as not maintainable

ITA 302/MUM/2014[2010-11]Status: DisposedITAT Mumbai30 Sept 2016AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 302/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Hinduja Ventures Ltd. Dy. Cit, Circle 8(2), बनाम/ 49/50, In Centre, Midc, Aayakar Bhavan, 12Th Road, Marol, Andheri (E), Mumbai-400 020 Vs. Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaach 2058 N (Assessee) (Revenue) : & आयकर अपील सं./I.T.A. No. 690/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Dy. Cit, Circle 8(2), Hinduja Ventures Ltd. बनाम/ Aayakar Bhavan, 49/50, In Centre, Midc, 12Th Road, Marol, Andheri (E), Mumbai-400 020 Vs. Mumbai-400 093 (Revenue) (Assessee) : Assessee By : Shri Hari S. Raheja : Mrs. Neelma Nadkarni Revenue By सुनवाई क" तार"ख / : 08.09.2016 Date Of Hearing घोषणा क" तार"ख / : 30.09.2016 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: These Are Cross Appeals, I.E., By The Assessee & The Revenue, Directed Against The Order By The Commissioner Of Income Tax (Appeals)-17, Mumbai (‘Cit(A)’ For Short) Dated 29.11.2013, Partly Allowing The Assessee’S Appeal Contesting It’S

For Appellant: Shri Hari S. Raheja
Section 143(3)Section 14A

Commissioner of Income Tax vs. Iilm Foundation Academy

Appeal stands dismissed

ITA/200/2011HC Punjab & Haryana16 Sept 2016
Section 12Section 80