Section 80G(5)(iv)(B) of the Income Tax Act
Income-tax Act, 2025: s.133
Section 80G(5)(iv)(B) 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)(iv)(B) is CIT v. Parma Nand (268 ITR 172), cited in 81 of the 68 judgments on BharatTax that turn on this section.
Leading authorities on Section 80G(5)(iv)(B)
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.
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.
A High Court cannot set aside a Tribunal's finding of fact if there is some evidence to support that finding, even if the court might have reached a different conclusion.
