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

Commissioner of Income Tax vs. Iilm Foundation Academy

ITA/198/2011HC Punjab & Haryana16 Sept 2016
Section 11Section 12Section 12ASection 25Section 260Section 80

Chandrika Tapuriah, Mumbai vs. DCIT Cen Cir 2, Mumbai

In the result, the penalty appeals for all the seven years under reference are allowed for statistical purposes

ITA 8298/MUM/2011[2001-02]Status: DisposedITAT Mumbai25 Apr 2016AY 2001-02

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr.No.

For Appellant: Shri Chetan Karia &For Respondent: Shri Girish Dave &
Section 132(1)Section 132ASection 143(1)Section 143(2)Section 143(3)Section 144Section 153ASection 271(1)(c)

M/S. Sbi Capital Markets Ltd vs. The Dy CIT RG-4(2)

In the result, the assessee’s appeal is partly allowed

ITA 3789/MUM/2004[1994-1995]Status: DisposedITAT Mumbai24 Feb 2016AY 1994-1995

Bench: Shri Sanjay Arora, Am & Shri Amit Shukla, Jm आयकर अपील सं./I.T.A. No. 3789/Mum/2004 ("नधा"रण वष" / Assessment Year: 1994-95) Sbi Capital Markets Ltd. Dy. Cit, Range-4(2), बनाम/ 202, Maker Tower E, Mumbai Cuffe Parade, Mumbai-400 005 Vs. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 7914 E (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Nitesh Joshi ""यथ" क" ओर से/Respondent By : Shri Neil Phillip

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Neil Phillip
Section 143(3)Section 148Section 14ASection 35(1)(ii)Section 80Section 80G

M/S. Nahar Spinning Mills Ltd vs. The Commissioner of Income Tax Lud

The appeal is dismissed

ITA/69/2008HC Punjab & Haryana28 Jul 2014
Section 143Section 143(1)Section 143(3)Section 260ASection 37Section 80Section 80I

Commissioner of Income Tax-V vs. Sri Ch. Jawahar Babu

ITTA/522/2011HC Telangana16 Feb 2012
For Appellant: - The Commissioner Of Income Tax AllahabadFor Respondent: - Lok Sewa Sansthan Samiti Sonebhadra
Section 12Section 260Section 80Section 80G(5)

Director of Income Tax vs. Nagara Trust

ITA - 1273 / 2010HC Delhi26 Aug 2010
Section 260ASection 80

M/S Sri Venkata Satya Narayana Rice Mill Contractors Co vs. The Commissioner of Income-Tax, Andhra Pradesh- II

CIVIL APPEAL No. 5623/1983Supreme Court25 Oct 1996

Bench: Income Tax Tribunal, It Was Held That The Deduction Was Allowable & That The Contribution To Welfare Fund Could Not Be Held F To Be Opposed To Public Policy. The High Court, In Reference U/S 256(1) Of Income Tax Act By The Respondent Concluded That The Contribution Was Compulsory & Was Being Collected From All The Rice Exporters In Andhra Pradesh, But The Same Was G Opposed To Public Policy, Therefore Deduction Was Not Allowed. Hence This Appeal. Allowing The Appeal, This Court Held : 1.1. Any Contribution Made By An Assessee To A Public Welfare H 767

Section 256(1)Section 37(1)