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)

Rotary District 3141 District Welfare Fund, Mumbai vs. CIT ( Exemption), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 5003/MUM/2025[2025-26]Status: DisposedITAT Mumbai27 Oct 2025AY 2025-26

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

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

The Pradhan Mercantile Association Charity Fund, Delhi vs. CIT Exemption, Delhi

In the result, appeal of the assessee in ITA No

ITA 2469/DEL/2025[-]Status: DisposedITAT Delhi10 Oct 2025

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandrathe Pradhan Mercantile Vs. The C.I.T Association Charity Fund [Exemption] 1210-16, Chandni Chowk Delhi Baratooti, Delhi

For Appellant: NoneFor Respondent: Ms. Pooja Swaroop, CIT- DR
Section 80GSection 80G(5)Section 80G(5)(ii)

V Narayana Iyer Charities, Chennai vs. CIT, Exemptions, Chennai

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

ITA 1531/CHNY/2025[-]Status: DisposedITAT Chennai07 Oct 2025

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 80GSection 80G(5)

Shree Laxminarayan Education and Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 340/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Sept 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)Section 80G(5)Section 80G(5)(ii)

Shree Kashtbhanjan Education and Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 339/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Sept 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)Section 80G(5)Section 80G(5)(ii)

Bhabriani Samadh Baba Vera Ji Welfare Society, Amritsar vs. The Commissioner of Income Tax (Exemptions), Chandigarh

Appeals are dismissed

ITA 604/ASR/2024[2024-2025]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-2025

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 603/Asr/2024 Assessment Year: 2024-25

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

Pardhan Acharya Pujya Shri Sohan Lal Jain Samarak Samiti, Amritsar vs. The Commissioner of Income Tax (Exemptions), Chandigarh

Appeals are dismissed

ITA 603/ASR/2024[2024-2025]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-2025

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 603/Asr/2024 Assessment Year: 2024-25

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

Urmi Foundation, Thane vs. Wx, Thane

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

ITA 3340/MUM/2025[25-26]Status: DisposedITAT Mumbai26 Sept 2025

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Ms. Abhilasha Sanjay PawarFor Respondent: Shri Vivek Perampurna, (CIT-DR)
Section 80GSection 80G(5)(vi)

Adm Foundation, Pune vs. Commissioner of Income Tax(Exemption), Pune

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2084/PUN/2025[2026-27]Status: DisposedITAT Pune24 Sept 2025AY 2026-27

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2084/Pun/2025 निर्धारण वषा / Assessment Year: N.A. Adm Foundation, V The Commissioner Of 7Th Office No.703, Floor, S Income Tax(Exemption) Tower-2, Montreal Business Center, Baner, Murkutenagar, Pune – 411045. Pan: Aarca5387Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Nemin Shah & Ms.Smruti Sabnis Revenue By Shri Aditya Shukla – Cit(Dr) Date Of Hearing 18/09/2025 Date Of Pronouncement 24/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application Under Section 80G Of The Income Tax Act, 1961, Dated 30.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : Ground 1. Learned Cit(Exemption), Pune Has Erred In Rejecting The Application Made Under Section 80G(5)(Ii) Of The Income Tax Act, 1961 Vide Order Dated 30Th August 2025. Ita No.2084/Pun/2025 [A]

Section 12ASection 8Section 80GSection 80G(5)Section 80G(5)(ii)

Naari Charitable Trust, Delhi vs. CIT Exemption, Delhi

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

ITA 3041/DEL/2025[-]Status: DisposedITAT Delhi19 Sept 2025

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar & Assessment Year: -- Naari Charitable Trust E- Vs. Cit (Exemptions) 261, Greater Kailash Part-2 Delhi New Delhi-110048 Pan No.Aactn7434M (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Naari Charitable Trust, Delhi vs. CIT E, New Delhi

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

ITA 3040/DEL/2025[-]Status: DisposedITAT Delhi19 Sept 2025

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar & Assessment Year: -- Naari Charitable Trust E- Vs. Cit (Exemptions) 261, Greater Kailash Part-2 Delhi New Delhi-110048 Pan No.Aactn7434M (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Sudharma Prachar Mandal, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 1304/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Sept 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 1304/Ahd/2025 िनधा"रण वष"/Asstt. Year: Na

For Appellant: NoneFor Respondent: Shri R P Rastogi, CIT.DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

M/S. Malda Digambar Jain Mandir Trust, Malda vs. CIT (Exemption), Kolkata

Appeals of the assessee are allowed for statistical purposes

ITA 278/KOL/2025[2024-25]Status: DisposedITAT Kolkata02 Sept 2025AY 2024-25

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

For Appellant: Shri Aashish Rastogi, ARFor Respondent: Shri Praveen Kishore, CIT-DR
Section 12A(1)(ac)Section 80G(5)(ii)

M/S. Malda Digambar Jain Mandir Trust, Malda vs. CIT (Exemption), Kolkata

Appeals of the assessee are allowed for statistical purposes

ITA 277/KOL/2025[2024-25]Status: DisposedITAT Kolkata02 Sept 2025AY 2024-25

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

For Appellant: Shri Aashish Rastogi, ARFor Respondent: Shri Praveen Kishore, CIT-DR
Section 12A(1)(ac)Section 80G(5)(ii)

M/S Hindustan Seva Trust, Shahjahanpur vs. CIT Exemption, Lucknow

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

ITA 391/LKW/2024[NA]Status: DisposedITAT Lucknow28 Aug 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)

M/S Hindustan Seva Trust, Shahjahanpur vs. CIT Exemption, Lucknow

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

ITA 390/LKW/2024[NA]Status: DisposedITAT Lucknow28 Aug 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)

Outreach Educational and Charitable Trust, Pollachi vs. CIT, Exemptions, Chennai

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

ITA 1745/CHNY/2025[-]Status: DisposedITAT Chennai28 Aug 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.1745/Chny/2025

For Appellant: Shri V. Swaminathan, C.A =>For Respondent: Mrs. R. Anitha, Addl. CIT
Section 80GSection 80G(5)

Dhrupad Music Foundation, Karanjasul vs. Commissioner-of-Income Tax(Exemption), Hyderabad

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

ITA 318/CTK/2025[2024-2025]Status: DisposedITAT Cuttack25 Aug 2025AY 2024-2025

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 318/Ctk/2025 Assessment Year: 2024-2025 Dhrupad Music Foundation,…………...………Appellant Karanjasul, Chandaneswar, Karanja Sole, Balaswar-756085, Odisha [Pan:Aadtd5990R] -Vs.- Commissioner Of Income Tax,..…………..….Respondent (Exemption), Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Shri Ananta Naryan Singhbabu, A.R., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 21, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

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

New Life Care Foundation, Badlapur vs. Commisioner of Income Tax (Exemptions), Pune

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

ITA 868/PUN/2025[NA]Status: DisposedITAT Pune25 Aug 2025

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 12ASection 80GSection 80G(5)(ii)

Shanti Devi Bajaj Educational Trust, Delhi vs. CIT(E) Delhi

ITA 5383/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Aug 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Vikas Goel, CAFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 12A(1)(ac)Section 80G(5)(ii)