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)

Shree Jai Govind Gopinath Shiksha Samiti Indore, Indore vs. The CIT(E), Bhopal

ITA 158/IND/2023[00]Status: DisposedITAT Indore26 Oct 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishree Jai Govind Gopinath Cit (Exemption), Shiksha Samitee, Bhopal बनाम/ 49, Gujar Kheda Road, Vs. Mhow (Assessee / Appellant) (Revenue / Respondent) Pan: Aacts 9397 Q Assessee By Shri Atik Bansal, Ar Revenue By Ms.Simran Bhullar, Cit Dr Date Of Hearing 18.10.2023 Date Of Pronouncement 26.10.2023

Section 10Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(vi)

M/S Sampoorna Samiti, Jabalpur vs. Commissioner of Income Tax (Ex), Bhopal

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 23/JAB/2020[-]Status: DisposedITAT Jabalpur02 Feb 2021

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 12ASection 13(3)Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

M/S Programme Support Unit Foundation, Lucknow vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee stand dismissed

ITA 240/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 12ASection 80G(5)(i)

M/S. Programme Support Unit Foundation, Lucknow vs. Commissioner of Income Tax (Exemptions), Lucknow

In the result, the appeals of the assessee stand dismissed

ITA 239/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 12ASection 80G(5)(i)

Gawar Foundation, Haryana vs. CIT(E), Chandigarh

ITA 3474/DEL/2015[]Status: DisposedITAT Delhi09 May 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y. : ------- Gawar Foundation Commissioner Of Income Tax Through : S.K. Jain, Advocate, Vs. (Exemptions), 696/8, Ganga Bagh, Cr Building, 4Th Floor, Sector-17-E, Chandigarh Hansi – 125033 (Haryana) (Pan: Aactg1482C) (Appellant) (Respondent)

For Appellant: Sh. S.K. Jain & Sh. Vinod GargFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 80GSection 80G(5)(i)Section 80G(5)(vi)

CIT, Jalandhar vs. Gulab Devi Memorial Hospital Trust

ITA/602/2010HC Punjab & Haryana23 Dec 2016
Section 11Section 11(5)Section 12ASection 260Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)Section 80G(5)(vi)