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

Income-tax Act, 2025: s.133

Section 80G(5)(i) falls under section 80G of the Income-tax Act, 1961, which 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.

The decision most relied on for Section 80G(5)(i) is Nitdaa Foundation v. CIT (167 Taxmann.com 111), cited in 17 of the 66 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

An existing trust that has previously been granted approval under sections 12AA and 80G should apply under clause (i) of the first proviso to section 80G(5) as an old entity, not under clause (iii) as a new trust. Applying under the incorrect clause may lead to unnecessary provisional certificates and delays.

Judgments on Section 80G(5)(i)

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)

Jaycees Foundation of India, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, both the appeals in ITA Nos

ITA 5443/MUM/2025[NA]Status: DisposedITAT Mumbai20 Nov 2025

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Chaitee Londhe, ARFor Respondent: Shri Vivek Perampurna (CIT-DR)
Section 12ASection 12A(1)(ac)Section 8

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)

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)

Skilletz Foundation, Pune vs. Commissioner of Income Tax- Exemption, Pune

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

ITA 1797/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

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)

Unique Boond Foundation, Jaipur vs. CIT Exemption, Lucknow

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

ITA 74/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)

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)

Shaheed Bhagat Singh Sena, Village Nithari Noida vs. CIT Exemption, Lucknow

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

ITA 191/LKW/2025[2025-26]Status: DisposedITAT Lucknow30 Jun 2025AY 2025-26

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

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

M/S. Likeminded Education and Welfare Society, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both appeals by the assessee are allowed

ITA 2648/MUM/2025[NA.]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Respondent by
Section 11Section 11(1)(c)Section 12A

Likeminded Education and Welfare Society, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both appeals by the assessee are allowed

ITA 2647/MUM/2025[-]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 11Section 11(1)(c)Section 12A

Ammakillikudu, Aluva vs. CIT (Exemption), Kochi

The appeal of the assessee is allowed for statistical purposes

ITA 890/COCH/2024[2025-26]Status: DisposedITAT Cochin10 Jun 2025AY 2025-26

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2025-26 Ammakillikudu Cit(Exemption), Kochi V. Door 345, Ward 20, Opposite Bsnl Office, Pipeline Road Aluva, Kochi – 683101. Pan : Aaita3263H. (Appellant) (Respondent) Appellant By : Shri Shinu J Pillai, Adv Respondent By : Shri Suresh Sivanandan Irs, Cit-Dr Date Of Hearing : 04.06.2025 Date Of Pronouncement : 10.06.2025 O R D E R Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 29.08.2024 Of The Cit(Exemption), Kochi [Hereinafter Referred To As ‘Cit(E)’] Denying The Assessee’S Registration U/S 12A Of The Act.

For Appellant: Shri Shinu J Pillai, AdvFor Respondent: Shri Suresh Sivanandan IRS, CIT-DR
Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)

Alumni Association, Hyderabad vs. CIT(Exemptions), Hyderabad

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

ITA 356/HYD/2025[2025-26]Status: HeardITAT Hyderabad03 Jun 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.356/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Alumni Association Vs. Commissioner Of Income Hyderabad Tax (Exemption) Pan:Aaata4998B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Mrudulatha राज" व "ारा/Revenue By:: Shri Narendra Kumar Naik, Dr सुनवाई की तारीख/Date Of Hearing: 03/06/2025 घोषणा की तारीख/Pronouncement: 03/06/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 17/12/2024 Of The Learned Commissioner Of Income Tax (Exemption) Whereby The Application Of The Assessee Seeking Approval U/S 80G Of The I.T. Act, 1961 Was Rejected. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: C.A. MrudulathaFor Respondent: : Shri Narendra Kumar Naik, DR
Section 80GSection 80G(5)(i)