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

Income-tax Act, 2025: s.133

Section 80G(5)(iv) 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) is ACIT v. Teleperformance Global Service\nPvt. Ltd. (170 Taxmann.com 81), cited in 5 of the 127 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)

Pranab Kanya Sangha, North Twnety Four Parganas vs. CIT (Exemption), Kolkata

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

ITA 704/KOL/2025[2025-26]Status: DisposedITAT Kolkata07 Oct 2025AY 2025-26

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2025-26 Pranab Kanya Sangha………….……………………….……….……….……Appellant Barasat-I, Hridaypur, West Bengal-700127.. [Pan: Aaatp4743M] Vs. Cit(Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Ashok Mukherjee, Ar, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 07, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024 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 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

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)

Skilletz Foundation, Pune vs. Commissioner of Income Tax- Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1798/PUN/2025[2025-2026]Status: DisposedITAT Pune18 Sept 2025AY 2025-2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1797 & 1798/Pun/2025 Skilletz Foundation, Vs. Cit, Exemption, Pune. Sn-209/1, Fl-301-A, Building-B, Lunkad Orchids, Viman Nagar, Pune- 411104. Pan : Abgcs2189C Appellant Respondent Assessee By : Shri Ketankumar H. Sakariya Revenue By : Shri Amit Bobde Date Of Hearing : 15.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm:

For Appellant: Shri Ketankumar H. SakariyaFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iv)

Skilletz Foundation, Pune vs. Commissioner of Income Tax- Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1797/PUN/2025[2025-2026]Status: DisposedITAT Pune18 Sept 2025AY 2025-2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1797 & 1798/Pun/2025 Skilletz Foundation, Vs. Cit, Exemption, Pune. Sn-209/1, Fl-301-A, Building-B, Lunkad Orchids, Viman Nagar, Pune- 411104. Pan : Abgcs2189C Appellant Respondent Assessee By : Shri Ketankumar H. Sakariya Revenue By : Shri Amit Bobde Date Of Hearing : 15.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm:

For Appellant: Shri Ketankumar H. SakariyaFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iv)

Shri Sanatan Dharma Panchayat High School Mandawa, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 1476/KOL/2025[2026-2027]Status: DisposedITAT Kolkata12 Sept 2025AY 2026-2027

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2026-27 Shri Sanatan Dharma Panchayat High School Mandawa….….……….……Appellant Block-A-11, 4Th Floor, 234/3A Ajc Bose Road, Kol - 700020. [Pan: Aaets8043F] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Sanjeev Kadel, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

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

DCIT Central Circle-06, New Delhi vs. Santosh Trust, New Delhi

ITA 1427/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Suresh K. Gupta, AdvFor Respondent: Sh. Mahesh Shah, CIT, DR
Section 12ASection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69ASection 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)

Shree Karni Mata Trust, Kolkata vs. CIT(Exemption), Kolkata

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1214/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

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

Shree Karni Mata Trust, Kolkata vs. CIT(Exemptiion), Kolkata

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1213/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

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

Nampalli Temple Trust, Kandi Village vs. ITO., Ward-11(1), Hyderabad

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

ITA 793/HYD/2025[2024-25]Status: DisposedITAT Hyderabad31 Jul 2025AY 2024-25

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, RajsekharFor Respondent: MS. U Mini Chandran, CIT-DR
Section 12A

DR Y vs. Murty Charitable Trust, Hyderabadvs.ITO Exemptions, Ward-1(1), Hyderabad

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

ITA 787/HYD/2025[2024-25]Status: DisposedITAT Hyderabad30 Jul 2025AY 2024-25

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri A.V. Raghuram and Shri PFor Respondent: Shri Narender Kumar Naik
Section 80GSection 80G(5)

Prathipati Rangamma & Subbaiah Charitable Trust, Hyderabad vs. ITO Exemptions, Ward-1(3), Hyderabad

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

ITA 785/HYD/2025[2024-25]Status: DisposedITAT Hyderabad30 Jul 2025AY 2024-25

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.785/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Prathipati Rangamma & Vs. Income Tax Officer Subbaiah Charitable Trust, (Exemption) Hyderabad Ward 1 (3) Pan:Aabtp2596D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram & P Vinod Advocates राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri A.V. Raghuram & P VinodFor Respondent: : Shri Narender Kumar Naik
Section 80GSection 80G(5)

Maharshi Yagyavalkya Gyanpeeth, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the delay in filing both the appeals is condoned; the impugned orders passed by the CIT(Exemption), Ahmedabad are hereby set aside; Both matters are restored to the file of the CIT(Ex...

ITA 2103/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Maharshi Yagyavalkya Gyanpeeth, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the delay in filing both the appeals is condoned; the impugned orders passed by the CIT(Exemption), Ahmedabad are hereby set aside; Both matters are restored to the file of the CIT(Ex...

ITA 2102/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Sri Balbheemasena Gowseva Trust, Rawalapally vs. CIT (Exemption), Hyderabad

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

ITA 810/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad28 Jul 2025AY 2025-2026

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, RajeshFor Respondent: MS U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Sri Balbheemasena Gowseva Trust, Rawalapally vs. CIT (Exemption), Hyderabad

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

ITA 809/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad28 Jul 2025AY 2025-2026

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, RajeshFor Respondent: MS U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

The Sorabjee Nusserwanjee Paruck Parsi Polytechnic Institute, Surat vs. The CIT (Exemption), Ahmedabad

ITA 490/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025
Section 80GSection 80G(5)Section 80G(5)(iii)

First Dastur Maherji Rana Trust Fund, Surat vs. The CIT (Exemption), Ahmedabad

ITA 489/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

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

The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Surat vs. The CIT(Exemption), Ahmedabad

ITA 488/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

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

Bai Pirojbai Manekji Patel Singaporewalla English School for Girls, Surat vs. The CIT (Exemption), Ahmedabad

ITA 487/SRT/2025[NA]Status: DisposedITAT Surat23 Jul 2025

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.487/Srt/2025 (Hybrid Hearing) Bai Pirojbai Manekji Patel Singaporewalla English School For Girls, Gr. Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatl 1130 C (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.488/Srt/2025 The Sorabji Burjorji Dastur Darab Paahalana Trust Fund, Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2648 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) आयकर अपील सं./Ita Nos.489/Srt/2025 First Dastur Maherji Rana Trust Fund Ground Floor, Parsi Panchayat Office, Shahpore, Surat-395 003 बनाम / Vs. Commissioner Of Income-Tax (Exemption), Ahmedabad, Room No.609, Floor-6, Aayakar Bhavan, Vejalpur, Nr. Sachin Tower, 100 Foot Road, Ahmedabad-380 015 -394 601 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatt 2651 A (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)

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