Which cases are most cited on Section 80G(5)(ii)?

DIT (Exemption) v. Khar Gymkhana (385 ITR 162) — 27 citing judgments; Upper Ganges Sugar Mills Ltd. v. CIT (93 Taxmann 645) — 25 citing judgments; Chetana v. CIT(E) (176 Taxmann.com 713) — 15 citing judgments; Yug Chetna Parmarth Trust v. CIT (44 Taxmann.com 446) — 14 citing judgments; Gurukrupa Foundation v. CIT(E) (172 Taxmann.com 737) — 6 citing judgments.

How many judgments are there on Section 80G(5)(ii)?

BharatTax indexes 222 ITAT, High Court and Supreme Court judgments that turn on Section 80G(5)(ii) of the Income Tax Act, 1961.

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

Q: What is the leading case on Section 80G(5)(ii) of the Income Tax Act?

DIT (Exemption) v. Khar Gymkhana (385 ITR 162) is the decision most relied on for Section 80G(5)(ii), cited in 27 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).

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

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

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

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

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

citing judgments

Tirumala Tirupati Devasthanam v. Chief C.I.T

251 ITR 849 · 2001 · High Court

citing judgments

94 (Raj HC) (ii) Shiv Mandir Devasthan Panch Committee Sansthan v. CIT

35 Taxmann.com 516 · 2013 · Reported

citing judgments

Judgments on Section 80G(5)(ii)

All India Womens Conference Kakinada Branch Kakinada, Kakinada vs. The Income Tax Officer, Exemption Ward, Rajahmundry

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

ITA 500/VIZ/2026[Not Applicable]Status: DisposedITAT Visakhapatnam09 Sept 2026

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

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

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

ITA 498/VIZ/2026[Not Applicable]Status: DisposedITAT Visakhapatnam09 Sept 2026

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

Tanzim E Ahle Sunnat Darul Ulum Noori, Indore vs. CIT Exemption Bhopal, Indore

Accordingly, the appeal filed by the assessee is dismissed,

ITA 83/IND/2026[NA]Status: DisposedITAT Indore09 Sept 2026

Bench: Shri Paresh M. Joshi

Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80G(5)(ii)

Shri Gulabchand Parmarthik Trust, Indore vs. CIT Exemption Bhopal, Bhopal

In the result, the impugned order dated 28

ITA 822/IND/2026[2026-27]Status: DisposedITAT Indore09 Sept 2026AY 2026-27

Bench: Shri Paresh M. Joshi & Shri Arvind Soniassessment Year-Na Shri Gulabchand Cit (Exemption) Parmarthik Trust, Bhopal 11, Gokuldas Hospital, बनाम/ Sarju Prasad Marg, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aants6879A Assessee By Shri Aditya Bhatt, Ar Revenue By Shri Anup Singh, Cit- Dr Date Of Hearing 20.08.2026 Date Of Pronouncement 09.09.2026

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

Consortium of Accredited Healthcare Organization, South Delhi vs. CIT (Exemption), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4968/DEL/2026[2026-27]Status: DisposedITAT Delhi09 Sept 2026AY 2026-27

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AABAC7676E

Section 12ASection 12A(1)(ac)Section 2(15)Section 80G(5)(ii)

Consortium of Accredited Healthcare Organization, South Delhi vs. CIT (Exemption), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4967/DEL/2026[2026-27]Status: DisposedITAT Delhi09 Sept 2026AY 2026-27

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AABAC7676E

Section 12ASection 12A(1)(ac)Section 2(15)Section 80G(5)(ii)

All India Motor Transport Congress, New Delhi vs. CIT Exemption, Delhi

In the result, both the appeals are allowed

ITA 1787/DEL/2026[-]Status: DisposedITAT Delhi09 Sept 2026

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: - All India Motor Transport Congress Vs. Cit(Exemption), C/O Kapil Goel, Adv. G-8/5, Sector 11, Civic Centre, Minto Road, Opposite Sfs Apartments, Delhi 110002. Rohini, Delhi 110085. Pan No. Aaata7003M Appellant Respondent & Assessment Year: - All India Motor Transport Congress Vs. Cit(Exemption), C/O Kapil Goel, Adv. G-8/5, Sector 11, Civic Centre, Minto Road, Opposite Sfs Apartments, Delhi 110002. Rohini, Delhi 110085. Pan No. Aaata7003M Appellant Respondent Assessee By Dr. Kapil Goel, Adv. Revenue By Shri Ashok Gautam, Cit Dr Date Of Hearing: 09.07.2026 Pronouncement On 09.09.2026 O R D E R Per Bench: 1. These Are A Batch Of Two Appeals Pertaining To The Same Assessee. In Ita No. 1786, Through An Order U/S 12A Of The Income Tax Act, 1961 (Hereafter As “The Act”), Dated 24.12.2025, The Application Seeking Registration U/S 12A Of The Act Was Rejected On The Basis Of A Detailed Finding Of Fact, Whereby The Activities Of The Assessee-Society Have Been The Association & Not For The Public At Large.

Section 12ASection 2(15)Section 80G(5)(ii)

All India Moto Transport Congress, New Delhi vs. CIT Exemption, Delhi

In the result, both the appeals are allowed

ITA 1786/DEL/2026[-]Status: DisposedITAT Delhi09 Sept 2026

Section 12ASection 2(15)Section 80G(5)(ii)

Bhuwalka Janakalyan Trust, Kolkata vs. A.O., Ward 1(2), Exemption, Kolkata

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

ITA 1609/KOL/2026[2025-2026]Status: DisposedITAT Kolkata02 Sept 2026AY 2025-2026

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

Sri Guru Har Rai Ji Religious and Charitable Trust, Chandigarh vs. Commissioner of Income Tax, Exemptions, Chandigarh

The appeal stand allowed for statistical purpose

ITA 1605/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh01 Sept 2026AY 2026-27

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.1605/Chandi/2026 Sri Guru Har Rai Ji Religious & Cit (Exemptions) Charitable Trust Chandigarh – 160017 बनाम/ Vs. C/O Tejmohan Singh (Advocate) #527, Sector – 10D Chandigarh - 160011 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aakts-8660-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Pr. Cit) Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-08-2026 घोषणाकीतारीख /Date Of Pronouncement 01-09-2026 : आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) Ld. DR

Section 80GSection 80G(5)(ii)

Maa Vaishno Devi International Foundation, Cheeka, Kaithal vs. Income Tax Officer Exemption Ward, Ambala Cantt

The appeal stand allowed for statistical purpose

ITA 1424/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh01 Sept 2026AY 2026-27

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.1424/Chandi/2026 Maa Vaishno Devi International Foundation Cit (Exemptions) बनाम/ Scf 117 – A, Anaj Mandi, Cheeka Aaykar Bhawan Vs. District – Kaithal, Haryana – 136034 Sector-17, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaetm-0836-C (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Jaspal Sharma (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Pr. Cit) Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-08-2026 घोषणाकीतारीख /Date Of Pronouncement 01-09-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application As Filed By The Assessee Seeking Approval U/S 80G(5)(Ii) Vide Impugned Order Dated 13.03.2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. 2. Upon Perusal Of & Impugned Order, It Could Be Seen That The Approval Has Been Denied By Ld. Cit(E) By Quoting The Objects Of The Assessee-Trust & By Invoking Explanation-3 To Section 80G. It Has Finally Been Held That Charitable Purpose Does Not Include A Purpose The Whole Or Substantially The Whole Of Which Is Religious In Nature.

For Appellant: Sh. Jaspal Sharma (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) Ld. DR

Section 80GSection 80G(5)(ii)

Shree Vallab Yuvak Parishd, Varanasi vs. CIT Exemption, Lucknow

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

ITA 30/VNS/2025[NA]Status: DisposedITAT Varanasi31 Aug 2026

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. –Na Shree Vallab Yuyak Parishd, Vs. Cit(E), K, 38/6, Bada Mahraj Ji Ka Pratyaksh Kar Bhawan, 57, Mandir, Gol Ghar, Varanasi, Ram Teerth Marg, Lucknow, Uttar Pradesh-226012. Uttar Pradesh-226001. Pan: Aabts2476H (Appellant) (Respondent)

For Appellant: Shri Archit Pandey, AdvocateFor Respondent: Shri Deepak Yadav, Sr. DR

Section 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)Section 80G(5)(iv)

Kashi Anathalaya Association, Varanasi vs. CIT Exemption, Lucknow

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

ITA 133/VNS/2025[--]Status: DisposedITAT Varanasi31 Aug 2026

For Appellant: Sh. Arvind Shukla, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

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

Sri Das Foundation, Varanasi vs. CIT Exemption, Lucknow

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

ITA 120/VNS/2025[NA]Status: DisposedITAT Varanasi31 Aug 2026

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.- Na Sri Das Foundation, Vs. Cit(Exemption), S 10/252 Sunder Villa Maqbool Pratyaksha Kar Bhawan, Alam Road Cantt, Varanasi, Narahi, Lucknow, U.P. Uttar Pradesh-221002. Pan: Aabts1852P (Appellant) (Respondent)

For Appellant: Shri Arvind Shukla, AdvocateFor Respondent: Shri Amalendu Nath Mishra, CIT-DR

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

Baba Teja Singh Radhaswami Satsang Trust, Village Saidpur, Bhattikay vs. CIT Exemptions, Chandigarh

In the result this appeal of the assessee is allowed for statistical purpose

ITA 185/ASR/2026[2026-27]Status: DisposedITAT Amritsar31 Aug 2026AY 2026-27

Bench: Sh. S. Rifaur Rahman & Sh. Udayan Das Gupta

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

Shiv Nath Neotia Foundation, Kolkata vs. Commissioner of Income Tax (Exemption), Kolkata

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

ITA 1866/KOL/2026[NA]Status: DisposedITAT Kolkata27 Aug 2026

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1866/Kol/2026 Shiv Nath Neotia Foundation,….…………...…Appellant 6/1/3, Queens Park, Ballygunge, Kolkata-700019 [Pan:Aapts2367H] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Road, 6Th Floor, Kolkata-700071 Appearances By: Shri Siddharth Agrawal, Advocate, Appeared On Behalf Of The Assessee Shri Sanat Kumar Raha, Cit(D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2026 Date Of Pronouncing The Order: August 27, 2026 O R D E R

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