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)

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

ITA 5378/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)

Shri Sant Gajanan Maharaj Pattekar Charitable Trust, Thane vs. CIT Exemption, Pune

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

ITA 170/PUN/2025[-]Status: DisposedITAT Pune20 Aug 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(ii)

Rajvee Foundation, Patan vs. The CIT(Exemption), Ahmedabad

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

ITA 438/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

For Appellant: Shri Kunal P Sanghvi, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Puja Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 341/AHD/2025[NA]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Shri T.R. Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 341/Ahd/2025\nPuja Foundation\nC/22 Riveri Antilia,\nCorporate Road,\nAhmedabad-380015\nGujarat\nPAN: AATFP1718R\n(Appellant)\nCIT(Exemption),\nAhmedabad\nVs\n(Respondent)\nAssessee Represented: Shri Parin S. Shah, A.R.\nRevenue Represented: Shri R. P. Rastogi, CIT-DR\nDate of hearing\nDate of pronouncement\n: 06-08-2025\n: 12-08-2025\nआदेश/ORDER\nPER : T.R. SENTHIL KUMAR (Judicial Member)

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

Samadarshan Trust, Gandhinagar vs. The CIT(Exemption), Ahmedabad

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

ITA 367/AHD/2025[NA]Status: DisposedITAT Ahmedabad11 Aug 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Rignesh Das, CIT DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

Hanumatdham Vidhyapeeth Nyas Sukarthal, Morna, Muzzaffarnagar vs. CIT (Exemption), Lucknow

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

ITA 669/LKW/2024[NOT APPLICABLE]Status: DisposedITAT Lucknow07 Aug 2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: (Not Applicable) Hanumatdham Vidhyapeeth V. Cit(Exemption) Nyas Sukarthal Lucknow. Village Kakrauli, Daulatpur, Muzzaffarnagar-251316. Pan:Aacth0016M (Appellant) (Respondent) Appellant By: Shri Anil Kumar Jain, Adv Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 04 08 2025 Date Of Pronouncement: 07 08 2025 O R D E R

For Appellant: Shri Anil Kumar Jain, AdvFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)Section 8O

Ahir Samaj Trust, Porbandar vs. CIT(Exemption), Ahmedabad

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

ITA 49/RJT/2025[2024-25]Status: DisposedITAT Rajkot23 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.49/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. बनाम Ahir Samaj Trust Principal Commissioner Of Income- At Bhoddar, Dist. Tax (Exemption), Ahmedabad /Vs. Porbandar-360 570 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaita 1524 D (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 09/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad, [In Short “Ld.Cit(E)”] Wherein Ld. Cit(E) Denied The Approval Of The Assessee U/S. 80G(5)(Ii) Of The Act & Rejected The Assessee’S Application In Form 10Ab For Approval U/S. 80G(5)(Iii) Of The Act, Holding That Assessee Trust Has Violated The Main Condition Of Sub-Section 5 Of Section 80G Of The Act, As The Assessee- Trust Is Not A Purely Charitable Trust.

For Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 5Section 5BSection 80(5)(iii)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Dharti Ekta Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 171/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.171/Srt/2025 Assessment Year: (2024-25) (Hybrid Hearing) Dharti Ekta Charitable Trust, Vs. Cit (Exemption), At & Post – Haripur, Tal – Uchchhal, Dist – Ahmedabad Tapi, Tapi – 394375, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetd5352L (Appellant) (Respondent) Appellant By Shri Esmayeel Saherwala, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

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

Jay Bhawani Mandhani Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 155/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.155/Srt/2025 (Hybrid Hearing) Jay Bhawani Mandhani Charitable Trust, Vs. Cit (Exemption), 209, 2Nd Floor, Sns Business Park, N/R Ahmedabad Subham Bungalow, U M Road, Vesu, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2496B (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 16/06/2025 Date Of Pronouncement 21/07/2025

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

Shree Loheshwar Mahadev Trust, Patan vs. The CIT(Exemption), Ahmedabad

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

ITA 472/AHD/2025[NA]Status: DisposedITAT Ahmedabad21 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 472/Ahd/2025 िनधा"रण वष"/Asstt. Year: Na Shree Loheshwar Mahadev Trust The Commissioner Of Loheshwar Mahadev Mandir, बनामVs Income Tax(Exemption), . Loteshwar Sami, Ahmedabad. Patan -384265. Gujarat Pan: Aaatl1205E

For Appellant: Shri Kunal T Sanghavi, CAFor Respondent: Shri Alpesh Parmar, CIT.DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

Shree Uma Bavan Samaj Seva Trust Unjha, Mehsana vs. The CIT(Exemption), Ahmedabad

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

ITA 437/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Jul 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 437/Ahd/2025 िनधा"रण वष"/Asstt. Year: Na Shree Uma Bhavan Samaj Seva The Commissioner Of Trust Unjha बनामVs Income Tax(Exemption), . Asha Arcade 2Nd Floor, Ahmedabad. Opp. Geb Office, Patan Road, Unjha, Mehsana-384170. Gujarat Pan: Abbts2285D

For Appellant: Shri Kunal Sanghavi, CAFor Respondent: Shri R P Rastogi, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(ii)

Vaishnav Sangh, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 80/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N Divatia, withFor Respondent: Shri Alpesh Parmar, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Discover Joy Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 35/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 35/Ahd/2025 िनधा"रण वष"/Asstt. Year: Na Discover Joy Foundation, The Commissioner Of 1103, Ratnakar Caledonia, बनामVs Income Tax(Exemption), . Nr.Balaji Garden Restaurant, Ahmedabad. Nr. Prernatirth Derasar Road, Satellite, Ahmedabad-380015. Pan: Aaetd5789R

For Appellant: Shri S.N Divatia, with Shri Samir Vora, ARsFor Respondent: Shri Alpesh Parmar, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(ii)

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

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

ITA 2277/MUM/2025[NA]Status: DisposedITAT Mumbai03 Jul 2025

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2024-25

For Appellant: Shri Rohan Dodhia, Ld. C.AFor Respondent: Shri Satyaprakash R. Singh, Ld. D.R
Section 12ASection 12A(1)(AC)Section 80GSection 80G(5)Section 80G(5)(ii)

Iq City Knowledge and Health Campus, Kolkata vs. CIT (Exmption), Kolkata

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

ITA 17/KOL/2025[2022-2023]Status: DisposedITAT Kolkata25 Jun 2025AY 2022-2023

Bench: Shri George Mathan & Shri Rakesh Mishraassessment Year: 2022-2023

For Appellant: Ayush Gupta, ARFor Respondent: P.N. Barnwal, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(ii)

Vrundavan Charitable Trust, Surat vs. The CIT(Exemption), Ahmedabad

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

ITA 499/AHD/2025[NA]Status: DisposedITAT Ahmedabad18 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year :- Vrundavan Charitable Trust The Cit (Exemption) 451-452, Vrundavan Township Vs. Vejalpur Nr.Bhestan Railway Station Ahmedabad. Bhestan, Surat. Pa : Aaetv 1496 R (Applicant) (Responent) : Shri Esmayeel Saherwala, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 17/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 18/06/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Rignesh Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)

Slp Govindarajan Vjayalakshmi Educational Charitable Trust, Madurai vs. CIT Exemptions, Chennai

In the result, all the six appeals filed by the assessees are allowed for statistical purposes

ITA 728/CHNY/2025[-]Status: DisposedITAT Chennai12 Jun 2025

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:727 & 728/Chny/2025 Slp Govindarajan Vijayalakshmi Cit (Exemptions), Educational Charitable Trust, Vs. Chennai. Plot No.2 Lovely Home, Bharathiyar Nagar, 3Rd Street Alagappan Nagar Extension, Madurai – 625 003. [Pan:Abgts-1299-A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:729 & 730/Chny/2025 M. Sundaram Educational Charitable Cit (Exemptions), Trust, Vs. Chennai. No -2B Kamala 2Nd Street, Chinna Chokkikulam, Sokkikulam S.O., Madurai – 625 002. [Pan:Aaitm-5247-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:731 & 732/Chny/2025 Sri Kannika Esakkiammal Charitable Cit (Exemptions), Trust, Vs. Chennai. Tpk Road Andalpuram, Madurai – 625 003. [Pan:Abets-7218-K] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. M.K.Biju, CIT–DR. by Virtual
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Slp Govindarajan Vjayalakshmi Educational Charitable Trust, Madurai vs. CIT Exemptions, Chennai

In the result, all the six appeals filed by the assessees are allowed for statistical purposes

ITA 727/CHNY/2025[-]Status: DisposedITAT Chennai12 Jun 2025

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:727 & 728/Chny/2025 Slp Govindarajan Vijayalakshmi Cit (Exemptions), Educational Charitable Trust, Vs. Chennai. Plot No.2 Lovely Home, Bharathiyar Nagar, 3Rd Street Alagappan Nagar Extension, Madurai – 625 003. [Pan:Abgts-1299-A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:729 & 730/Chny/2025 M. Sundaram Educational Charitable Cit (Exemptions), Trust, Vs. Chennai. No -2B Kamala 2Nd Street, Chinna Chokkikulam, Sokkikulam S.O., Madurai – 625 002. [Pan:Aaitm-5247-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:731 & 732/Chny/2025 Sri Kannika Esakkiammal Charitable Cit (Exemptions), Trust, Vs. Chennai. Tpk Road Andalpuram, Madurai – 625 003. [Pan:Abets-7218-K] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. M.K.Biju, CIT–DR. by Virtual
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Sri Kannika Esakkiammal Charitable Trust, Madurai vs. CIT Exemtpions, Chennai

In the result, all the six appeals filed by the assessees are allowed for statistical purposes

ITA 732/CHNY/2025[-]Status: DisposedITAT Chennai11 Jun 2025

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:727 & 728/Chny/2025 Slp Govindarajan Vijayalakshmi Cit (Exemptions), Educational Charitable Trust, Vs. Chennai. Plot No.2 Lovely Home, Bharathiyar Nagar, 3Rd Street Alagappan Nagar Extension, Madurai – 625 003. [Pan:Abgts-1299-A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:729 & 730/Chny/2025 M. Sundaram Educational Charitable Cit (Exemptions), Trust, Vs. Chennai. No -2B Kamala 2Nd Street, Chinna Chokkikulam, Sokkikulam S.O., Madurai – 625 002. [Pan:Aaitm-5247-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:731 & 732/Chny/2025 Sri Kannika Esakkiammal Charitable Cit (Exemptions), Trust, Vs. Chennai. Tpk Road Andalpuram, Madurai – 625 003. [Pan:Abets-7218-K] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. M.K.Biju, CIT–DR. by Virtual
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Sri Kannika Esakkiammal Charitable Trust, Madurai vs. CIT Exemptions, Chennai

In the result, all the six appeals filed by the assessees are allowed for statistical purposes

ITA 731/CHNY/2025[-]Status: DisposedITAT Chennai11 Jun 2025

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:727 & 728/Chny/2025 Slp Govindarajan Vijayalakshmi Cit (Exemptions), Educational Charitable Trust, Vs. Chennai. Plot No.2 Lovely Home, Bharathiyar Nagar, 3Rd Street Alagappan Nagar Extension, Madurai – 625 003. [Pan:Abgts-1299-A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:729 & 730/Chny/2025 M. Sundaram Educational Charitable Cit (Exemptions), Trust, Vs. Chennai. No -2B Kamala 2Nd Street, Chinna Chokkikulam, Sokkikulam S.O., Madurai – 625 002. [Pan:Aaitm-5247-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./Ita Nos.:731 & 732/Chny/2025 Sri Kannika Esakkiammal Charitable Cit (Exemptions), Trust, Vs. Chennai. Tpk Road Andalpuram, Madurai – 625 003. [Pan:Abets-7218-K] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. M.K.Biju, CIT–DR. by Virtual
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)