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)

Pratik Medical Education & Charitable Trust, Surat vs. The CIT (Exemption), Ahmedabad

ITA 276/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M K Patel, AdvocateFor Respondent: Shri Ashesh R Rewar, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Sampradaayam Cultural Trust, Srikakulam vs. Income Tax Officer (Exemption Ward), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 113/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam13 May 2025

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.113/Viz/2025 (निर्धारणवर्ा/ Assessment Year: ------) Sampradaayam Cultural Trust V. Ito-Exemption Ward Income Tax Office District Collector’S Office Infinity Tower Srikakulam – 532001 Shankaramatham Road Andhra Pradesh Santhipuram Visakhapatnam – 530016 [Pan: Aaqts9146K] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

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

Rotary Vizianagaram Central Kailash Bhoomi Service Society, Vizianagaram vs. Income Tax Officer (Exemption Ward), Visakapatnam

ITA 112/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam13 May 2025

Sri Ramanarayanam Kshetra Anna Prasadam Trust, Vizianagaram vs. Commissioner of Income Tax (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 10/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam13 May 2025AY 2025-26

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.10/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2025-26) Sri Ramanarayanam Kshetra Anna Prasadam Trust V. Cit(Exemption) Srimadramyana Prarangam, Korukonda Road Aayakar Bhavan Sarika Village, Vizianagaram – 535004 Basheerbagh - 500004 Andhra Pradesh Telangana [Pan: Abdts9238C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 80GSection 80G(5)(i)

The Islami Bathul Mal, Kilakarai vs. CIT, Exemptions, Chennai

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

ITA 142/CHNY/2025[-]Status: DisposedITAT Chennai21 Apr 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunatha

For Appellant: Shri Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)(i)

Om Chaitanya Shree Bhanudasaya Stree Heet Vardhini Trust, Mumbai vs. CIT( Exemption), Mumbai

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

ITA 1336/MUM/2025[2023-24]Status: DisposedITAT Mumbai16 Apr 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pritam KulapkarFor Respondent: Mr. R.A. Dhyani, CIT-DR
Section 11Section 12A

Om Chaitanya Bhanudasaya Stree Heet Vardhini Trust, Mumbai vs. CIT (Exemption) Mumbai., Mumbai

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

ITA 1330/MUM/2025[2023-24]Status: DisposedITAT Mumbai16 Apr 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pritam KulapkarFor Respondent: Mr. R.A. Dhyani, CIT-DR
Section 11Section 12A

S 3 Impact Foundation, Mumbai vs. CIT(Exemption), Mumbai

ITA 460/MUM/2025[N.A]Status: DisposedITAT Mumbai28 Mar 2025

Bench: us submitted that proper documents/submission could not be submitted before the Learned CIT(E) on account of failure of the tax professional pursuing in the matter to file reply/submission). Therefore, another opportunity was sought to make out the case for registration/approval.

For Appellant: Ms. Ruby SrivastavaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 11Section 12ASection 12A(1)(ac)Section 80G

S 3 Impact Foundation, Mumbai vs. CIT(Exemption), Mumbai

ITA 459/MUM/2025[N.A ]Status: DisposedITAT Mumbai28 Mar 2025

Bench: us submitted that proper documents/submission could not be submitted before the Learned CIT(E) on account of failure of the tax professional pursing in the matter to file reply/submission). Therefore, another opportunity was sought to make out the case for registration/approval.

For Appellant: Ms. Ruby SrivastavaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 11Section 12ASection 12A(1)(ac)Section 80G

Avi Foundation, Nagpur vs. ITO Ward-1 (Exemption), Nagpur

In the result, assessee's appeal stands allowed for statistical purposes

ITA 478/NAG/2024[2024-25]Status: DisposedITAT Nagpur25 Feb 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Saurabh a/w Ajit PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 80GSection 80G(5)Section 80G(5)(i)

Indian Redcross Society Anand District Branch, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1909/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.1909/Ahd/2024 निर्धारण वर्ष / Assessment Year : - Indian Redcross Society- Anand District Branch Sardar Bhavan Sardar Gunj Road Opp. Anand Municipality Anand-388 001 (Gujarat) बनाम / V/S. The Cit(Exemption) Vejalpur Ahmedabad स्थायी लेखा सं./Pan: Aaat 19551 L अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/02/2025 घोषणा की तारीख / Date Of Pronouncement: 12/02/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 03/09/2024 Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)"], Rejecting The Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”]. Facts Of The Case: 2. The Assessee, Indian Redcross Society Anand District Branch, Applied For Renewal Of Approval Under Section 80G(5)(Iii) Of The Act By Filing Form 10Ab. The Assessee Was Granted Provisional Approval Under The Said Section On 05/04/2022 Which Was Valid Up To A.Y. 2024-25. 2.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Anand Lions Club Society, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1905/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.1899/Ahd/2024 2. आयकर अपील सं /Ita No.1900/Ahd/2024 िनधा"रण वष" /Assessment Year : - Apna Charitable Trust The Cit (Exemption) बनाम/ Devkuva Saiyedwada New Income Tax Office V/S. Near Gariyapir Masjid Vejalpur Petlad S.O., Anand – 388 450 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaita 5586 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/02/2025 घोषणा की तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee Are Directed Against The Orders Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"], Rejecting The Applications Filed By The Assessee For (I) Renewal Of Registration Under Section 12A(1)(Ac) (Iii) & (Ii) Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Since Both The Appeals Involve Similar Facts & Legal Issues, They Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Apna Charitable Trust, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1900/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.1899/Ahd/2024 2. आयकर अपील सं /Ita No.1900/Ahd/2024 िनधा"रण वष" /Assessment Year : - Apna Charitable Trust The Cit (Exemption) बनाम/ Devkuva Saiyedwada New Income Tax Office V/S. Near Gariyapir Masjid Vejalpur Petlad S.O., Anand – 388 450 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaita 5586 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/02/2025 घोषणा की तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee Are Directed Against The Orders Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"], Rejecting The Applications Filed By The Assessee For (I) Renewal Of Registration Under Section 12A(1)(Ac) (Iii) & (Ii) Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Since Both The Appeals Involve Similar Facts & Legal Issues, They Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Apna Charitable Trust, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1899/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.1899/Ahd/2024 2. आयकर अपील सं /Ita No.1900/Ahd/2024 िनधा"रण वष" /Assessment Year : - Apna Charitable Trust The Cit (Exemption) बनाम/ Devkuva Saiyedwada New Income Tax Office V/S. Near Gariyapir Masjid Vejalpur Petlad S.O., Anand – 388 450 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaita 5586 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/02/2025 घोषणा की तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee Are Directed Against The Orders Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"], Rejecting The Applications Filed By The Assessee For (I) Renewal Of Registration Under Section 12A(1)(Ac) (Iii) & (Ii) Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Since Both The Appeals Involve Similar Facts & Legal Issues, They Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Intention Attention Manifestation Foundation, Kakinada vs. Income Tax Officer (Exemption Ward), Rajahmundry

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

ITA 464/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam22 Jan 2025

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.464/Viz/2024 Intention Attention Manifestation Foundation V. Income Tax Officer (Exemption Ward) D.No. 8-4-11, Prabhakar Street, Gandhi Nagar Aayakar Bhavan, Kambala Cheruvu Kakinada – 533004, Andhra Pradesh Veerabhadrapuram, Rajahmundry – 533105 Andhra Pradesh [Pan: Aagci4123F]

Section 2(15)Section 80GSection 80G(5)Section 80G(5)(i)

Shakuntlam Bal Vikas Society, Delhi vs. ITO Ward Exemp 2(1), New Delhi

ITA 3506/DEL/2023[2022-2023]Status: DisposedITAT Delhi27 Aug 2024AY 2022-2023

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2022-23

For Appellant: Shri Saurav Rastogi, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 80G

Birdichand Jain Sewa Trust, Indore vs. CIT Exemption, Bhopal

ITA 237/IND/2024[2024-25]Status: HeardITAT Indore01 Aug 2024AY 2024-25

Hayden Halt Institute, Kolkata vs. CIT(Exemption), Kolkata

The appeal of the assessee is allowed

ITA 732/KOL/2024[00]Status: DisposedITAT Kolkata26 Jul 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2024-25

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT-DR
Section 1Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 82G(5)(iii)

Shree Bankey Bihari Educational Society, Ghaziabad vs. ADIT, CPC, Bengaluru

In the result, the appeal filed by the Assessee is allowed

ITA 925/DEL/2024[2022-2023]Status: DisposedITAT Delhi29 May 2024AY 2022-2023

Bench: Ld. CIT(A) and filed detailed submissions before him the same is reproduced below:

For Appellant: 1) That the appellant has e filed its ITR of the AY 2022-23 on 24.12.2022
Section 11Section 12A(1)(ac)Section 143(1)Section 2(15)Section 80G(5)(i)

Thiaga Sastha Trust, Chennai vs. CIT (Exemption), Chennai

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

ITA 676/CHNY/2023[----]Status: DisposedITAT Chennai21 Feb 2024

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.676/Chny/2023 Thiaga Sastha Trust, Vs. The Commissioner Of Income Plot No. 34, Periyava Illam Veda Tax (Exemptions), Vidjhyarthi Nivas, Bhagyalakshmi Chennai. Nagar, Madambakkam, Chennai 600 073. [Pan:Aaatt5309B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Balasubramanian, Advocate ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 07.02.2024 घोषणा की तारीख /Date Of Pronouncement : 21.02.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai, Dated 30.04.2023. 2. Brief Facts Of The Case Are That The Assessee Filed An Application On 10.10.2022 In Form No. 10Ab Under Rule 11Aa Of The Income Tax Rules, 1962 Seeking Grant Of Approval Under Section 80G Of The Income Tax Act, 1961 [“Act” In Short]. The Ld. Cit(E) Has Noted That As The Applicant Is An 2

For Appellant: Shri K. Balasubramanian, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 10ASection 80GSection 80G(5)(i)Section 80G(5)(iv)