Section 80G(5)(ii) of the Income Tax Act
The decision most relied on for Section 80G(5)(ii) is DIT (Exemption) v. Khar Gymkhana (385 ITR 162), cited in 27 of the 101 judgments on BharatTax that turn on this section.
Leading authorities on Section 80G(5)(ii)
DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments
The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).
Upper Ganges Sugar Mills Ltd. v. CIT
93 Taxmann 645 · 1997 · Supreme Court
25
citing judgments
Chetana v. CIT(E)
176 Taxmann.com 713 · 2025 · Reported
15
citing judgments
Yug Chetna Parmarth Trust v. CIT
44 Taxmann.com 446 · 2014 · Reported
14
citing judgments
Gurukrupa Foundation v. CIT(E)
172 Taxmann.com 737 · 2025 · ITAT
6
citing judgments
Tirumala Tirupati Devasthanam v. Chief C.I.T
251 ITR 849 · 2001 · High Court
4
citing judgments
94 (Raj HC) (ii) Shiv Mandir Devasthan Panch Committee Sansthan v. CIT
35 Taxmann.com 516 · 2013 · Reported
3
citing judgments
Judgments on Section 80G(5)(ii)
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