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

The decision most relied on for Section 80G(5)(iv)(B) is CIT v. Parma Nand (268 ITR 172), cited in 81 of the 46 judgments on BharatTax that turn on this section.

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

CIT v. Parma Nand
268 ITR 172 · 2004 · High Court
81
citing judgments

Whether there was sufficient cause for delay in making applications for registration under section 12A and 80G is always a question of fact, and contumacious conduct by the assessee must be established for levying penalty under section 271C for non-deduction of TDS.

Esthuri Aswathiah v. CIT, Mysore
66 ITR 478 · 1967 · Supreme Court
29
citing judgments

The Income Tax Appellate Tribunal functions judicially and must decide all questions of fact and law before it. The Tribunal may act upon probabilities and use presumptions to bridge gaps in evidence, especially when conclusive proof is not available due to delays or the nature of transactions.

CIT v. Baba Avtar Singh
83 ITR 738 · 1972 · High Court
17
citing judgments
266 ITR 255/135 Taxman 100 (Delhi) and (ii) CIT v. ITOCHU Corpn
139 Taxmann 348 · 2004 · High Court
11
citing judgments
Vananchal Kelavani Trust v. CIT(Exemption)
159 Taxmann.com 634 · 2024 · ITAT
6
citing judgments
Swachh Vapi Mission Trust v. Commissioner of Income Tax (Exmption)
206 ITD 187 · 2024 · ITAT
3
citing judgments

Judgments on Section 80G(5)(iv)(B)

ACHARYA MAHAMANDLESHWAR SWAMI GANESHANAND MAHARAJ DHARMARTH TRUST,JIND vs. CIT(EXEMPTION), ROHTAK

In the result the appeal of the assessee ITA No

ITA 3707/DEL/2025[2025-26]Status: DisposedITAT Delhi12 Mar 2026AY 2025-26

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2025-26 Acharya Mahamandleshwar Vs Commissioner Of Income Swami Ganeshanand Maharaj Tax(Exemption), Dharmarth Trust, Uchana Chandigargh-160002 Kalan, Jind (Haryana), 126115 (Appellant) (Respondent) Pan No. Ajrpr1014K

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

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

CHAROTAR BHAL RIZE FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 704/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

CHAROTAR BHAL RIZE FOUNDATION,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 703/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

M/S. VEDA AGAMA HERITAGE TRUST,TIRUCHIRAPPALLI vs. ACIT(EXEMPTIONS), CHENNAI, CHENNAI

ITA 3378/CHNY/2025[-]Status: DisposedITAT Chennai29 Jan 2026

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3378/Chny/2025

For Appellant: Ms. Jharna B. Harilal, C.A ()
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

MILANI CULTURAL & WELFARE ASSOCIATION,NEW DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), NEW DELHI

In the result, the appeals are allowed for statistical purposes

ITA 5185/DEL/2025[2024-25]Status: DisposedITAT Delhi17 Dec 2025AY 2024-25

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: NoneFor Respondent: Ms Amisha S. Gupt, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

MILANI CULTURAL AND WELFARE ASSOCIATION,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, the appeals are allowed for statistical purposes

ITA 5184/DEL/2025[2024-25]Status: DisposedITAT Delhi17 Dec 2025AY 2024-25

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: NoneFor Respondent: Ms Amisha S. Gupt, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

VIRMANI FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD, RAJKOT

ITA 474/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)

FORAM FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1139/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Oct 2025

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1139/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A. Foram Foundation The Cit (Exemption) बनाम/ Office No.513, 6Th Floor, Ahmedabad – 380 015 V/S. Lalita Tower Station Jetalpur Road Vadodara – 390 007 "थायी लेखा सं./Pan: Aaatf 3741 P (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Viranch Modi, Ca Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/08/2025 घोषणा की तारीख /Date Of Pronouncement: 17/10/2025 आदेश/O R D E R Per Sanjay Garg: The Captioned Appeal Has Been Preferred By The Assessee-Trust Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As ‘Ld.Cit(E)’] Dated 16/12/2024, Rejecting The Application Of The Assessee For Approval Under Sub-Clause(B) Of Clause (Iv) Of First Proviso To Sub-Section (5) Of Section 80G Of The Income Tax, Act 1961 (Hereinafter Referred To As “The Act”). Foram Foundation Vs. Cit (E)

For Appellant: Shri Viranch Modi, CAFor Respondent: Shri Rignesh Das, CIT-DR
Section 80Section 80GSection 80G(5)

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)

INNOVATE4INDIA DEVELOPMENT FORUM,SURAT vs. CIT(EXEMPTION), AHMEDABAD

ITA 600/SRT/2025[NA]Status: DisposedITAT Surat04 Sept 2025
Section 80GSection 80G(5)Section 80G(5)(iv)

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)

GANDHINAGAR MALAYALEE SAMAJAM ,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 467/AHD/2025[NA]Status: DisposedITAT Ahmedabad22 Aug 2025

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.467/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Gandhinagar Malayalee The Commissioner Of Samajam, बनाम/ Income Tax(Exemption), V/S. Plot No.473/1, Ahmedabad. Sector-12/B, Gandhinagar-382016. (Gujarat) "थायी लेखा सं./Pan : Aactg1489K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul K Patel, Ar Revenue By : Shri R P Rastogi, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 20/08/2025 घोषणा की तारीख /Date Of Pronouncement: 22/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 17.09.2024 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 Seeking Approval Under Section 80G Of The Act Was Rejected As Non- Maintainable. Gandhinagar M Samajam Vs. Cit(E) Assessment Year Na

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri R P Rastogi, Sr-DR
Section 11Section 80GSection 80G(5)Section 80G(5)(iv)

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)

FINOPLE FOUNDATION,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS)), BENGALURU

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

ITA 903/BANG/2025[2025-26]Status: DisposedITAT Bangalore11 Aug 2025AY 2025-26

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmedassessment Years: ---

For Appellant: Shri Likith Patel K, Ld. CAFor Respondent: ShriShivanand H Kalakeri, Ld. CIT
Section 12ASection 80GSection 80G(5)(iv)

CHUNILAL MEHTA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), MUMBAI

ITA 2603/MUM/2025[2025-26 ONWARDS]Status: DisposedITAT Mumbai04 Aug 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarchunilal Mehta Charitable Vs. Commissioner Of Trust Income-Tax (Exemption) 310 Mehta House, 36 601, Cumballa Hill, Pandita Ramabai Road, Mtnl Building, Near Chowpathy, Peddar Road, Dr Gopal Mumbai- 400007 Rao Deshmukh Road, Mumbai-400026 Pan/Gir No. Aabtc7958C (Applicant) (Respondent)

Section 10Section 11Section 12Section 250Section 80GSection 80G(5)Section 80G(5)(iv)

ASHIRWAD SEVA SAMITI,NASHIK vs. CIT, EXEMPTION, PUNE

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

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

SANKARPUR JAMIAH SALAFIAH BAHRUL-ULOOM,MURSHIDABAD vs. CIT(EXEMPTIONS), , KOLKATA

ITA 1068/KOL/2025[----]Status: DisposedITAT Kolkata24 Jul 2025

SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST- PITHVAJAL,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 845/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.844 & 845/Rjt/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The Cit(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 Pan : Abits4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri D. M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(iv)

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