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

The decision most relied on for Section 80G(5)(iv) is ACIT v. Teleperformance Global Service\nPvt. Ltd. (170 Taxmann.com 81), cited in 5 of the 83 judgments on BharatTax that turn on this section.

Leading authorities on Section 80G(5)(iv)

ACIT v. Teleperformance Global Service\nPvt. Ltd.
170 Taxmann.com 81 · 2025 · Reported
5
citing judgments

Judgments on Section 80G(5)(iv)

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 868/RJT/2025[2025-26]Status: DisposedITAT Rajkot17 Apr 2026AY 2025-26

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

AL-AMEEN EDUCATION HEALTH AND RESEARCH FOUNDATION,NEW TOWN vs. CIT(EXEMPTION), , KOLKATA

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

ITA 2617/KOL/2025[2026-2027]Status: DisposedITAT Kolkata26 Feb 2026AY 2026-2027

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Rip Das, ARFor Respondent: Shri Madanappa Raghuveer, DR
Section 80G(5)(iv)

AL-AMEEN EDUCATION HEALTH AND RESEARCH FOUNDATION,NEW TOWN vs. CIT(EXEMPTION),, KOLKATA

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

ITA 2616/KOL/2025[2026-2027]Status: DisposedITAT Kolkata26 Feb 2026AY 2026-2027

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Rip Das, ARFor Respondent: Shri Madanappa Raghuveer, DR
Section 80G(5)(iv)

SHI BARA BAVAN MODH BRAHMAN VIDHYOTEJAK TRUST MANDAL,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 32/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri S N Divatia with Shri Samir Vora, ARsFor Respondent: Shri R P Rastogi, CIT. DR
Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

CHITTAPAWAN BRAHMIN SANGHA,NASHIK vs. CIT (EXEMPTION), PUNE

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

ITA 2421/PUN/2025[2025-26]Status: DisposedITAT Pune04 Feb 2026AY 2025-26

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri R. Y. Balawade
Section 10Section 119Section 80GSection 80G(5)Section 80G(5)(iv)

SHRI GURU GANESH SHRI GURU MISHRI GORAKSHAN CHARITABLE TRUST,JALNA vs. EXEMPTION WARD AURANGABAD, AURANGABAD

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

ITA 1841/PUN/2025[2025-26]Status: DisposedITAT Pune06 Jan 2026AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1841/Pun/2025 Shri Guru Ganesh Shri Guru Vs. Exemption Ward, Mishri Gorakshan Charitable Aurangabad Trust, Fattepur, Bhokardan, Jalna, Maharashtra – 431114 Pan : Aaqts9406A Appellant Respondent

For Appellant: Shri Abhay N. AgrawalFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(vi)

LOKSAKHA WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

ITA 1883/KOL/2025[----]Status: DisposedITAT Kolkata30 Dec 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

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

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

ITA 589/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR, JM, आयकरअपील सं. / ITA Nos.588 & 589/JPR/2025 निर्धारणवर्ष / AssessmentYear :2024-25 | D.S. Foundation | बनाम | CIT Exemption | |------------------------------------|------|---------------| | Office No. 20 Shrinath Mall, | Vs. | Jaipur | | Near Bajrang Garh Krishna Ganj, | | | | Ajmer | | | | स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAETD 3273 C | | | | अपीलार्थी / Appellant | | प्रत्यर्थी / Respondent | निधर्धारित

For Appellant: NoneFor Respondent: Sh. Rajesh Ojha, CIT
Section 12(1)Section 12(1)(ac)Section 12A

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

ITA 588/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: NoneFor Respondent: Sh. Rajesh Ojha, CIT
Section 12(1)Section 12(1)(ac)Section 12A

SWA. SAVITRIBAI BHIKALAL AGRAWAL MEMORIAL TRUST,VISARWADI, NAVAPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), PUNE

In the result, both the appeals filed by the appellant trust are allowed for statistical purposes

ITA 1575/PUN/2025[2023-24]Status: DisposedITAT Pune23 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1575 & 1576/Pun/2025 Swa Savitribai Bhikalal Vs. Cit (Exemption), Agrawal Memorial Trust, Pune Nandurbar, Maharashtra – 425426 Pan : Aavts8830R Appellant Respondent

For Appellant: Shri Rahul NaharFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

SAWANSUKHA FOUNDATION,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

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

ITA 1632/KOL/2025[2025-2026]Status: DisposedITAT Kolkata22 Dec 2025AY 2025-2026

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2025-26 Sawansukha Foundation……….……………………….……….……….……Appellant 6, Camac Street, Circus Avenue S.G., Kol-700017.. [Pan: Abbts2486E] Vs. Cit(Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Adv. & Puja Somani, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 03, 2025 Date Of Pronouncing The Order : December 22, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 12ASection 50GSection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

TERAPANTH MAHILA MANDAL,INDORE vs. CIT EXEMPTION, BHOPAL

ITA 225/IND/2025[2024-25]Status: DisposedITAT Indore27 Nov 2025AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 12ASection 253

TERAPANTH MAHILA MANDAL,INDORE vs. CIT EXEMPTION, BHOPAL

ITA 224/IND/2025[2024-25]Status: DisposedITAT Indore27 Nov 2025AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 12ASection 253

SHRI ADTALISH GAM KADAVA PATIDAR SAMAJ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 307/AHD/2025[NA]Status: DisposedITAT Ahmedabad27 Nov 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhashri Adtalish Gam Kadava The Commissioner Of Patidar Samaj, Income Tax (Exemption), 100, Swami Akhandanand Room No.609, Floor-6, Society, Aayakar Bhavan (Vejalpur), Rannapark, Nr. Sachin Tower, Ghatlodiya, 100 Foot Road, Vs. Ahmedabad – 380 061. Anandnagar-Prahladnagar (Gujarat) Road, [Pan – Aafts 0408 K] Ahmedabad – 380 015. (Gujarat) (Appellant) (Respondent) Assessee By Shri Mehul K. Patel, Ar Revenue By Shri Rignesh Das, Cit-Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 27.11.2025

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

JYOT FOUNDATION-RAJKOT,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD, RAJKOT

ITA 468/RJT/2025[2023-24]Status: DisposedITAT Rajkot24 Nov 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Sunny Mehta, ld.ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 12A(1)(b)Section 80Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

SHRI INDIRA MAHILA BAHUUDDESHIYA SEVA BHAVI SANSTHA,NANDED vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 1548/PUN/2025[2024-25]Status: DisposedITAT Pune19 Nov 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1548/Pun/2025 Shri Indira Mahila Vs. Cit, Exemption, Pune. Bahuuddeshiya Seva Bhavi Sanstha, Taroda Bk, Nanded- 431605. Pan : Aapts4740N Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Amol Khairnar Date Of Hearing : 13.11.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.04.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Approval U/S 80G Of The It Act. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(iv)

MALLARPUR NAISUVA,BIRBHUM vs. CIT (EXEMPTION), , KOLKATA

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

ITA 764/KOL/2025[2023-24]Status: DisposedITAT Kolkata06 Nov 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)

RAJKOT RUNNERS ASSOCIATION,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

ITA 18/RJT/2025[2024-25]Status: DisposedITAT Rajkot03 Nov 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.18/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2024-25 Rajkot Runners Association Cit (Exemption) बनाम Pavitra, 6-Africa Colony, B/H. Water Ahmedabad Tank, 150 Feet Ring Road, Rajkot Vs. Gujarat-360007 Pan : Aamcr2357N (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Darshak Thakkar, ARFor Respondent: Smt. Pallavi, CIT-DR
Section 8Section 80GSection 80G(5)(iii)

DVARA RESEARCH FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI

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

ITA 1627/CHNY/2025[2025-26]Status: DisposedITAT Chennai24 Oct 2025AY 2025-26

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Ms.Subashini Ganapathy, CAFor Respondent: Mr.Shiva Srinivas, CIT
Section 12ASection 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iv)

PUSHPA DEVI SOBHASARIA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

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

ITA 1884/KOL/2025[---]Status: DisposedITAT Kolkata23 Oct 2025

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

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

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