Section 80G(5)(i) of the Income Tax Act

The decision most relied on for Section 80G(5)(i) is Nitdaa Foundation v. CIT (167 Taxmann.com 111), cited in 17 of the 40 judgments on BharatTax that turn on this section.

Leading authorities on Section 80G(5)(i)

Nitdaa Foundation v. CIT
167 Taxmann.com 111 · 2024 · ITAT
17
citing judgments

Judgments on Section 80G(5)(i)

ARYA SINDHU SANSKRIT GURUKUL SANSTHAN,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 7701/MUM/2025[NA]Status: DisposedITAT Mumbai30 Jan 2026

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 7700/Mum/2025 (Assessment Year: 2025-26) & 2. Ita No. 7701/Mum/2025 (Assessment Year: 2025-26) Arya Sindhu Sanskrit Cit (Exemption), Gurukul Sansthan 601, 6Th Floor, 141/253 Mulund Vs. Cumballa Hill, Mtnl Colony, Saraswati Te Building, Pedder Chowk, Mumbai-400 Road, Dr. Ganpatrao 082 Deshmukh Marg, Cumballa Hill, Mumbai-400 026 Pan/Gir No. Aaata2526R (Applicant) (Respondent) Assessee By Shri Gyaneshwar Kataram, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 30.01.2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)

ARYA SINDHU SANSKRIT GURUKUL SANSTHAN,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 7700/MUM/2025[NA]Status: DisposedITAT Mumbai30 Jan 2026

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 7700/Mum/2025 (Assessment Year: 2025-26) & 2. Ita No. 7701/Mum/2025 (Assessment Year: 2025-26) Arya Sindhu Sanskrit Cit (Exemption), Gurukul Sansthan 601, 6Th Floor, 141/253 Mulund Vs. Cumballa Hill, Mtnl Colony, Saraswati Te Building, Pedder Chowk, Mumbai-400 Road, Dr. Ganpatrao 082 Deshmukh Marg, Cumballa Hill, Mumbai-400 026 Pan/Gir No. Aaata2526R (Applicant) (Respondent) Assessee By Shri Gyaneshwar Kataram, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 30.01.2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)

M/S. CONSORTIUM FOR TECHNICAL EDUCATION,THENI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 3326/CHNY/2025[-]Status: DisposedITAT Chennai29 Jan 2026
Section 80GSection 80G(5)Section 80G(5)(i)

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

In the result, both the appeals are allowed for statistical purposes

ITA 6809/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARsFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 12ASection 8

SHRI GURU GANESH SHRI GURU MISHRI GORAKSHAN CHARITABLE TRUST,JALNA vs. EXEMPTION WARD AURANGABAD, AURANGABAD

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

ITA 1841/PUN/2025[2025-26]Status: DisposedITAT Pune06 Jan 2026AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1841/Pun/2025 Shri Guru Ganesh Shri Guru Vs. Exemption Ward, Mishri Gorakshan Charitable Aurangabad Trust, Fattepur, Bhokardan, Jalna, Maharashtra – 431114 Pan : Aaqts9406A Appellant Respondent

For Appellant: Shri Abhay N. AgrawalFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(vi)

MITRA PARIVAR ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, the appeal of assessee is allowed

ITA 16/MUM/2025[N.A]Status: DisposedITAT Mumbai31 Oct 2025

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharymitra Parivar, Cit (Exemptions), 301, Maganlal Kala, Room No. 601, Gulmohar Road No.1, Vs. 6Th Floor, Jvpd Extn. Cumballa Hills, Andheri (West), Mtnl Te Building, Pedder Road, Mumbai-400049. Dr.Gopalrao Deshmukh Marg, Pan : Aaatm5059M Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

DVARA RESEARCH FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI

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

ITA 1627/CHNY/2025[2025-26]Status: DisposedITAT Chennai24 Oct 2025AY 2025-26

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Ms.Subashini Ganapathy, CAFor Respondent: Mr.Shiva Srinivas, CIT
Section 12ASection 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iv)

PUSHPA DEVI SOBHASARIA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

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

ITA 1884/KOL/2025[---]Status: DisposedITAT Kolkata23 Oct 2025

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

R JAYALAKSHMI MEMORIAL CHARITABLE TRUST,COIMBATORE vs. ACIT, EXEMPTION, COIMBATORE

In the result, the assessee’s appeal in ITA No

ITA 1895/CHNY/2025[-]Status: DisposedITAT Chennai25 Sept 2025

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 80GSection 80G(5)Section 80G(5)(iii)

MRT NO.1 CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee in ITA No

ITA 1933/CHNY/2025[-]Status: DisposedITAT Chennai23 Sept 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. Nos.1933 & 1934/Chny/2025 Mrt No. 1 Charitable Trust, Vs. The Commissioner Income No. 16, Krishnama Road, (Exemption), Nungambakkam, Chennai 600 034. Chennai. [Pan:Aabtm7859A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/ Date Of Hearing : 18.09.2025 घोषणा की तारीख /Date Of Pronouncement : 23.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 1933/Chny/2025 Filed By The Assessee Is Directed Against Order Dated 06.04.2022 Passed By The Ld. Pcit/Cit, Chennai In Form No. 10Ac Granting Provisional Approval Under Section 80G(5)(Iv) & 80G(5)(Iii) Of The Income Tax Act, 1961 [“Act” In Short]. The Appeal In Ita No. 1934/Chny/2025 Filed By The Assessee Is Directed Against The Order Dated 09.06.2025 By The Ld. Cit(Exemption), Chennai Rejecting Approval Under Section 80G(5)(Iii) Of The Act.

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

SKILLETZ FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX- EXEMPTION, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1798/PUN/2025[2025-2026]Status: DisposedITAT Pune18 Sept 2025AY 2025-2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1797 & 1798/Pun/2025 Skilletz Foundation, Vs. Cit, Exemption, Pune. Sn-209/1, Fl-301-A, Building-B, Lunkad Orchids, Viman Nagar, Pune- 411104. Pan : Abgcs2189C Appellant Respondent Assessee By : Shri Ketankumar H. Sakariya Revenue By : Shri Amit Bobde Date Of Hearing : 15.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm:

For Appellant: Shri Ketankumar H. SakariyaFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iv)

BHABNA,KOLKATA vs. CIT (EXMPTION), KOLKATA

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

ITA 319/KOL/2025[2025-26]Status: DisposedITAT Kolkata03 Sept 2025AY 2025-26

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 80G

SHRI SANATAN DHARAM VENKUTH DHAM SEWA SAMITI,PANCHKULA vs. CIT EXEMPTION, CHANDIGARH

The appeal stands allowed

ITA 316/CHANDI/2025[NOT APPLICABLE]Status: DisposedITAT Chandigarh18 Aug 2025

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri S.P. Goyal (CA) -Ld. ARFor Respondent: Smt. Tarundeep Kaur (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(i)

DR Y vs. MURTY CHARITABLE TRUST,HYDERABADVS.ITO EXEMPTIONS, WARD-1(1), HYDERABAD

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

ITA 787/HYD/2025[2024-25]Status: DisposedITAT Hyderabad30 Jul 2025AY 2024-25

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri A.V. Raghuram and Shri PFor Respondent: Shri Narender Kumar Naik
Section 80GSection 80G(5)

PRATHIPATI RANGAMMA & SUBBAIAH CHARITABLE TRUST,HYDERABAD vs. ITO EXEMPTIONS, WARD-1(3), HYDERABAD

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

ITA 785/HYD/2025[2024-25]Status: DisposedITAT Hyderabad30 Jul 2025AY 2024-25

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.785/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Prathipati Rangamma & Vs. Income Tax Officer Subbaiah Charitable Trust, (Exemption) Hyderabad Ward 1 (3) Pan:Aabtp2596D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram & P Vinod Advocates राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri A.V. Raghuram & P VinodFor Respondent: : Shri Narender Kumar Naik
Section 80GSection 80G(5)

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 75/ALLD/2025[NA]Status: DisposedITAT Allahabad17 Jul 2025

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(i)

SHREE OM BABA JI EDUCATION & WELFARE TRUST,PANCHKULA vs. CIT EXEMPTION CHANDIGARH, CHANDIGARH

The appeal stands allowed

ITA 368/CHANDI/2025[NOT APPLICABLE]Status: DisposedITAT Chandigarh15 Jul 2025

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.368 /Chandi/2025 Shree Om Baba Ji Education & Cit (Exemption) बनाम/ Welfare Trust Room No1 5Th Floor # 104-A, Ghs-86, Sector 20 Cr Building, Himalaya Marg Vs. Panchkula 134120 Sector 17-E, Chandigarh-160017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacts-7923-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Goyal – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sarabjeet Singh (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Iii) Vide Impugned Order Dated 20- 02-2023 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 682 Days In The Appeal, The Condonation Of Which Has Been Sought By Ld. Ar Which Is Supported By An Affidavit Of Trustee Of Assessee-Trust. It Has Been Stated That Delay Occurred Due To Incorrect Understanding Of Registration Procedure Under New Regime.

For Appellant: Shri S.P. Goyal – Ld. ARFor Respondent: Shri Sarabjeet Singh (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(i)

JIDDU KRISHNAMURTI CENTRE,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

In the result, appeals of the assessee are allowed for statistical purposes

ITA 381/HYD/2025[2025-26]Status: DisposedITAT Hyderabad15 Jul 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: -None-For Respondent: Shri B. Bala Krishna, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

ANDHARA UNIVERSITY ALUMNI ASSOCIATION ,VISAKHAPATNAM vs. INCOME ATX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

ITA 70/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 12ASection 12A(1)(ac)

SHAHEED BHAGAT SINGH SENA,NITHARI NOIDA vs. CIT EXEMPTION, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 192/LKW/2025[2025-2026]Status: DisposedITAT Lucknow30 Jun 2025AY 2025-2026

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 12ASection 80GSection 80G(5)Section 80G(5)(i)

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