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

Income-tax Act, 2025: s.133

Section 80G(5)(ii) 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)(ii) is DIT (Exemption) v. Khar Gymkhana (385 ITR 162), cited in 27 of the 222 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

An institution or fund is deemed to be one to which section 80G applies even if it incurs expenditure of a religious nature not exceeding five per cent. of its total income, overriding Explanation 3 to section 80G(5)(ii).

Chetana v. CIT(E)
176 Taxmann.com 713 · 2025 · Reported
15
citing judgments

The issue before the Tribunal concerns the applicability of amended provisions under Section 80G(5) of the Income Tax Act. Assessees are permitted to file fresh applications under the amended provisions.

Yug Chetna Parmarth Trust v. CIT
44 Taxmann.com 446 · 2014 · Reported
14
citing judgments

An institution is disentitled from approval under section 80G(5) if its trust deed contains even a single religious object, as it is not established wholly for charitable purposes. This applies even if the trust also has charitable objects or if section 80G(5B) is considered.

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)

Secret Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 144/AHD/2025[NA]Status: DisposedITAT Ahmedabad20 Mar 2025

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.144/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Secret Charitable Trust The Cit (Exemption) बनाम/ 213, Moonlight Complex Ahmedabad – 380 015 V/S. Nr. Punjab Honda Show Room Drive-In-Road Gurukul Ahmedabad – 380 052 "थायी लेखा सं./Pan: Abgts 8863 E (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri S.N. Divatia & Shri Samir Vora, Ars Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 20 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"] Dated 30.12.2024 Rejecting The Application For Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"] & Cancelling The Provisional Approval Granted Earlier. Secret Charitable Trust Vs. Cit (Exemption)

For Appellant: Shri S.N. Divatia &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 12ASection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Sharan Foundation, Moga, Punjab vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 254/ASR/2024[2021-22]Status: HeardITAT Amritsar13 Mar 2025AY 2021-22

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Nikhil Goyal, Adv., &
Section 282Section 80Section 80G(5)(iii)

Shree Virraj Prabhu Parivar Foundation, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)

Pehchhan Pragati Foundation, Mumbai vs. Salil Mishra, CIT (Exemptions), Mumbai

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

ITA 6739/MUM/2024[2025-2026]Status: DisposedITAT Mumbai28 Feb 2025AY 2025-2026

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarआयकर अपील सं./Ita No.6739/Mum/2024 (िनधा"रण वष" / Assessment Year :2025-2026)

For Appellant: Shri Om KandalkarFor Respondent: Mr. R.A.Dhyani, CIT-DR
Section 12ASection 80G(5)Section 80G(5)(ii)

Subharma Charitable Trust, Mumbai vs. ITO (Exem), Mumbai

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

ITA 6186/MUM/2024[205-26]Status: DisposedITAT Mumbai28 Feb 2025

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassessment Year : 2025-26

For Appellant: Mr. Kshyap VepariFor Respondent: Ms. Ramma Priya, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(ii)

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)

Shree Modasa Ekda Dasha Khadayta Stree Mandal, Mumbai vs. ITO (Exem), Ward, Mumbai

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

ITA 6182/MUM/2024[2025-26]Status: DisposedITAT Mumbai29 Jan 2025AY 2025-26

Bench: 01/10/2024 & Therefore, Application Filed In Form 10Ab Cannot Be Processed.

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

Shree Mumbai Dasha Zarola Vanik Sajanu Charitable Trust, Mumbai vs. ITO (Exem)Ward, Mumbai

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

ITA 6181/MUM/2024[2025-26]Status: DisposedITAT Mumbai29 Jan 2025AY 2025-26

Bench: 01/10/2024 & Therefore, Application Filed In Form 10Ab Cannot Be Processed.

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

Sneh Foundation, Rajkot vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 297/RJT/2024[NA]Status: DisposedITAT Rajkot06 Jan 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.297/Rjt/2024 ("नधा"रण वष" / Assessment Year: (Na)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(iii)

Vashi Parivar Foundation, Thane vs. CIT (E), Pune

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

ITA 2084/PUN/2024[-]Status: DisposedITAT Pune04 Dec 2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2084/Pun/2024

For Appellant: NoneFor Respondent: Shri Manish Kumar Singh
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(vi)

M/S. Shree Shani Mahatma Poojasamithi, Mumbai vs. Commissioner of Income Tax (Exemption ), Mumbai

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

ITA 4267/MUM/2024[--]Status: DisposedITAT Mumbai11 Oct 2024

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailshree Shani Mahatma Poojasamithi 2-A, Irany Colony Opp. Goregaon Flyover, Mumbai – 400064, Maharashtra ……………. Appellant Pan: Aaats2757G V/S

For Appellant: Shri Jagdish Shetty, CAFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 80GSection 80G(5)

Jayamangalam Foundation, Chennai vs. CIT Exemptions, Chennai

The appeal stand allowed for statistical purposes

ITA 898/CHNY/2024[2023-24]Status: DisposedITAT Chennai03 Jul 2024AY 2023-24

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.898/Chny/2024 Jayamangalam Foundation Cit (Exemption) बनाम/ D 33, 4Th Street, Anna Nagar East, Chennai. Vs. Chennai-600 102. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactj-3635-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri Nilay Baran Som (CIT) -Ld.Sr. DR
Section 80G(5)(ii)

Bharatiya Seva Society, Kumbakonam vs. CIT Exemption, Chennai

In the result, the appeal of the assessee is dismissed as infructuous

ITA 824/CHNY/2024[-]Status: DisposedITAT Chennai22 May 2024

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.824/Chny/2024 Bharatiya Seva Society, Vs. The Commissioner Of 4, Mahamaham Tank North, Income Tax (Exemption), Kumbakonam 612 001. Aayakar Bhawan – Annexe Building, No. 121, Mahatma Gandhi Road, [Pan: Aaatb0235G] Nungambakkam, Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Girish Kumar, Advocate ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 22.05.2024 घोषणा की तारीख /Date Of Pronouncement : 22.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 12ASection 80GSection 80G(5)(ii)

Radha Govind Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 753/AHD/2023[NA]Status: DisposedITAT Ahmedabad20 Mar 2024

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 752 & 753/Ahd/2023 ("नधा"रण वष" / Assessment Year : Na) Radha Govind Charitable Commissioner Of Income बनाम/ Trust Tax (Exemption), Vs. Plot No.3, Sankalp House, Ahmedabad Nr. Rajpath Club, Bodakdev, Ahmedabad, Gujarat - 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaetr2408R (Appellant) .. (Respondent) Assessee By : Shri Parimalsinh B Parmar, A.R. Revenue By : Shri Darsi Suman Ratnam, Cit. Dr सुनवाई क" तार"ख / Date Of 25/01/2024 Hearing 25/01/2024 (Signed By The Jm On घोषणा क" तार"ख /Date Of 20/03/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Two Appeals Have Been Filed At The Instance Of The Assessee Are Directed Against The Orders Dated 08.08.2023 & 01.08.2023 Passed By Commissioner Of Income Tax (Exemption) (Cit(E)), Ahmedabad, Whereby & Whereunder The Applications For Approval Under Section 80G(5)(Ii) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) & The Application For Registration Under Section 12A(1)(Ac)(Ii) Of The Act Respectively Were Rejected.

For Appellant: Shri Parimalsinh B Parmar, A.RFor Respondent: Shri Darsi Suman Ratnam, CIT. DR
Section 1Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)Section 80G(5)(iii)

Radha Govind Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 752/AHD/2023[NA]Status: DisposedITAT Ahmedabad20 Mar 2024

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 752 & 753/Ahd/2023 ("नधा"रण वष" / Assessment Year : Na) Radha Govind Charitable Commissioner Of Income बनाम/ Trust Tax (Exemption), Vs. Plot No.3, Sankalp House, Ahmedabad Nr. Rajpath Club, Bodakdev, Ahmedabad, Gujarat - 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaetr2408R (Appellant) .. (Respondent) Assessee By : Shri Parimalsinh B Parmar, A.R. Revenue By : Shri Darsi Suman Ratnam, Cit. Dr सुनवाई क" तार"ख / Date Of 25/01/2024 Hearing 25/01/2024 (Signed By The Jm On घोषणा क" तार"ख /Date Of 20/03/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Two Appeals Have Been Filed At The Instance Of The Assessee Are Directed Against The Orders Dated 08.08.2023 & 01.08.2023 Passed By Commissioner Of Income Tax (Exemption) (Cit(E)), Ahmedabad, Whereby & Whereunder The Applications For Approval Under Section 80G(5)(Ii) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) & The Application For Registration Under Section 12A(1)(Ac)(Ii) Of The Act Respectively Were Rejected.

For Appellant: Shri Parimalsinh B Parmar, A.RFor Respondent: Shri Darsi Suman Ratnam, CIT. DR
Section 1Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)Section 80G(5)(iii)

Shri Surti Modh Vanik Jagruti Mandal, Mumbai vs. Exem. Ward-2(3), Mumbai

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

ITA 1316/MUM/2023[2023-2024]Status: DisposedITAT Mumbai27 Jul 2023AY 2023-2024

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1315 & 1316/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2023-24) Shri Surti Modh Vanik बिधम/ Ito(E), Ward-2(3) Jagruti Mandal

For Appellant: Shri Ashok MehtaFor Respondent: Dr. Kishore Dhule (DR)
Section 11Section 12Section 12ASection 13(1)Section 13(1)(b)Section 80GSection 80G(5)(ii)

Shri Surti Modh Vanik Jagruti Mandal, Mumbai vs. Exem. Ward-2(3), Mumbai

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

ITA 1315/MUM/2023[2023-2024]Status: DisposedITAT Mumbai27 Jul 2023AY 2023-2024

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1315 & 1316/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2023-24) Shri Surti Modh Vanik बिधम/ Ito(E), Ward-2(3) Jagruti Mandal

For Appellant: Shri Ashok MehtaFor Respondent: Dr. Kishore Dhule (DR)
Section 11Section 12Section 12ASection 13(1)Section 13(1)(b)Section 80GSection 80G(5)(ii)

M/S. Gayatri Parivaar Trust, Farrukhabad vs. Commissioner of Income Tax (E), Lucknow

In the result, the appeal is dismissed as withdrawn

ITA 489/LKW/2019[NA]Status: DisposedITAT Lucknow19 May 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. M/S Gayatri Parivaar Trust V. The Cit (Exemption) Gayatri Dham Shivala Bhavan Lucknow Kaimganj, Farrukhabad Tan/Pan:Aabtg90006B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 19 05 2022 Date Of Pronouncement: 19 05 2022 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 80G(5)Section 80G(5)(ii)

M/S. Gayatri Parivaar Seva Samiti, Farrukhabad vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeal is dismissed as withdrawn

ITA 488/LKW/2019[NA]Status: DisposedITAT Lucknow19 May 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. M/S Gayatri Parivaar Seva V. The Cit (Exemption) Samiti Lucknow Gayatri Dham Shivala Bhavan Kaimganj, Farrukhabad Tan/Pan:Aabtg9025G (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 19 05 2022 Date Of Pronouncement: 19 05 2022 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 80G(5)Section 80G(5)(ii)

Shridhar Gyan Prasar Parmarthik Trust, Rajgad vs. CIT Exemption, Bhopal

In the result, assessee’s appeal in 9

ITA 706/IND/2017[00]Status: DisposedITAT Indore09 Aug 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

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