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)

Senior Citizen Council Gandhinagar, Gandhinagar vs. The CIT(Exemption), Ahmedabad

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

ITA 362/AHD/2025[NA]Status: DisposedITAT Ahmedabad21 May 2025

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

Shri Madav Smriti Seva Kendra, Faridabad vs. Income Tax Officer Ward 1(3), Faridabad

ITA 6036/DEL/2024[2024-25]Status: DisposedITAT Delhi09 May 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT DR
Section 80G

Shri Madhav Smriti Sewa Kendra, Faridabad vs. Ward 1(3), Faridabad

ITA 6018/DEL/2024[2024-25]Status: DisposedITAT Delhi09 May 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT DR
Section 80G

Indo Swiss Charitable Trust, Jaipur vs. CIT (Exemption), Jaipur

Appeal is disposed of for statistical purposes, and the matter is restored to the files of Learned

ITA 174/JPR/2025[2025-26]Status: DisposedITAT Jaipur28 Apr 2025AY 2025-26

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Mrs. Suhani Meharwal, C.AFor Respondent: Ms. Alka Gautam, CIT
Section 12ASection 80G(5)(iv)

Vishwamitra Manao Vikas Sanstha, Chandrapur vs. CIT Exemption, Pune

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

ITA 108/PUN/2025[-]Status: DisposedITAT Pune28 Apr 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 108/Pun/2025 धििाारण वषा / Assessment Year: Na Vs Cit Exemption, Vishwamitra Manao Vikas Sanstha, Pune Near Rajiv Gandhi Hall, Chandrapur City, Chandrapur-442402 Maharashtra Pan-Aactv3917F Appellant Respondent

For Appellant: Miss Kimya KudvaFor Respondent: Shri Ajay Kumar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Purbottar Pradeshiya Marwari Sanmelan, Guwahati vs. CIT (Exemption), Kolkata

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

ITA 75/KOL/2025[2025-2026]Status: DisposedITAT Kolkata16 Apr 2025AY 2025-2026

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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

Team Vagad Charitable Trust, Kutch vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 398/AHD/2024[NA]Status: DisposedITAT Ahmedabad08 Apr 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 398/Ahd/2024 िनधा"रण वष" /Assessment Year : Na

For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri A.P. Singh, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Shrut Ratnakar, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 2176/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Mar 2025

Bench: Dr. Brr Kumar & Ms Suchitra Kamblei.Ta. No.2176/Ahd/2024 (Assessment Year: Na) Shrut Ratnakar, Vs. The Commissioner Of 803, Sarap, Income Tax(Exemption) Nr. Navjivan Press, Ahmedabad. Ahmedabad-380014. [Pan No.Aacts2576B] (Appellant) .. (Respondent) Appellant By : Smt Preyashi Tated, Ar Respondent By: Shri R.N Dsouza, Cit.Dr Date Of Hearing 13.03.2025 Date Of Pronouncement 18.03.2025 O R D E R

For Appellant: Smt Preyashi Tated, ARFor Respondent: Shri R.N Dsouza, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(iv)

Sarthak Memorial Charitable Trust, Jaipur vs. CIT Exmeption, Jaipur

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

ITA 1211/JPR/2024[NA]Status: DisposedITAT Jaipur12 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajat Choudharym AdvocateFor Respondent: Shri Bhanwar Singh Ratnu, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Sarthak Memorial Charitable Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 1210/JPR/2024[NA]Status: DisposedITAT Jaipur12 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajat Choudharym AdvocateFor Respondent: Shri Bhanwar Singh Ratnu, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Sarthak Memorial Charitable Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 1209/JPR/2024[NA]Status: DisposedITAT Jaipur12 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajat Choudharym AdvocateFor Respondent: Shri Bhanwar Singh Ratnu, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Sarthak Memorial Charitable Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 1208/JPR/2024[NA]Status: DisposedITAT Jaipur12 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajat Choudharym AdvocateFor Respondent: Shri Bhanwar Singh Ratnu, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Sanskritik Mandal, Ahmednagar vs. DCIT Exemption, Ahmednagar

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

ITA 2584/PUN/2024[-]Status: PendingITAT Pune11 Mar 2025

Bench: Dr.Manish Borad & Ms.Astha Chandraआयकर अपील सं. / Ita No.2584/Pun/2024 िनधा"रण वष" / Assessment Year: N.A. Sanskritik Mandal, V The Commissioner Of At Dnyaneshwar Nagar, S Income Tax, Dnyaneshwar Ssk Ltd., Exemption, Pune. Post Bhende Sk, New Asan, Ahmednagar – 414605. Pan: Aabts1957M Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 13/02/2025 Date Of Pronouncement 11/03/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.80G Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). “1. On The Facts & In The Circumstances Of The Case & In Law Ld.Cit Exemption Has Erred In Not Granting Registration U/S 80G(5)(Vi) Without Appreciating The Facts Of The Case. Your Appellant Prays For Grant Of Such Registration U/S S 80G(5)(Iv) Of It Act.

Section 80GSection 80G(5)Section 80G(5)(vi)

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

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

ITA 467/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Feb 2025

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

For Appellant: Shri Pritesh L. Shah, CAFor Respondent: Shri A.P. Singh, CIT-DR
Section 12(1)(ac)Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Indian Redcross Society Anand District Branch, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1909/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.1909/Ahd/2024 निर्धारण वर्ष / Assessment Year : - Indian Redcross Society- Anand District Branch Sardar Bhavan Sardar Gunj Road Opp. Anand Municipality Anand-388 001 (Gujarat) बनाम / V/S. The Cit(Exemption) Vejalpur Ahmedabad स्थायी लेखा सं./Pan: Aaat 19551 L अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/02/2025 घोषणा की तारीख / Date Of Pronouncement: 12/02/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 03/09/2024 Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)"], Rejecting The Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”]. Facts Of The Case: 2. The Assessee, Indian Redcross Society Anand District Branch, Applied For Renewal Of Approval Under Section 80G(5)(Iii) Of The Act By Filing Form 10Ab. The Assessee Was Granted Provisional Approval Under The Said Section On 05/04/2022 Which Was Valid Up To A.Y. 2024-25. 2.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Navjyoti Education Society, Jhargram vs. ITO, Ward-1(1), Exemption, Kolkata

The appeal of the assessee is allowed for statistical purposes

ITA 2343/KOL/2024[2024-25]Status: DisposedITAT Kolkata12 Feb 2025AY 2024-25

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.2343/Kol/2024 Assessment Year: 2024-25 Navjyoti Education Society………………………………………..………….……Appellant Matri Bhaban, Vidyasagar Pally, Jhargram, Dist-Jhargram, West Bengal-721507. [Pan: Aabtn2609M] Vs. Cit(Exemptions), Kolkata……..……....….….. ………………..........…...…..…..Respondent Appearances By: Shri P. K. Ray, Ar, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 30, 2025 Date Of Pronouncing The Order : February 12, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.09.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Approval As Per The Provisions Of Section 80G(5)(Iv)(B) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Was Granted Provisional Approval U/S 80G(5)(Iv) Of The Act In Form No.10Ac By An Order Dated 31.12.2021 Which Is Valid From 31.12.2021 To A.Y 2024-25. Subsequently, The Assessee Filed Application For Approval U/S 80G(5)(Iii) On 16.01.2023 In Form 10Ab Under Rule 17A Of The I.T. Rules 1962. Subsequently, A Notice Was Issued To The Assessee At The Email Address Provide By The Applicant Trust Requesting Details Of Its Activity Along With Supporting Document. In Response To That, The Assessee Furnished Certain Documents Which Were Duly Examined & It Was Noted That The Assessee Had Commenced Its Activities On 06.04.2000. As Per Cbdt

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

Saraswati Sangha, Barpali, Bargarh, Odisha vs. Income Tax Officer, Exemption Ward, Cuttack

In the result, appeal of the assesee is allowed for statistical

ITA 486/CTK/2024[2025-26]Status: DisposedITAT Cuttack27 Jan 2025AY 2025-26

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

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

Sikkim Cricket Association, Gangtok vs. C.I.T.(Exemption), Kolkata

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

ITA 1750/KOL/2024[00]Status: DisposedITAT Kolkata17 Jan 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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

Sneh Foundation, Rajkot vs. CIT(Exemption), Ahmedabad

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

ITA 297/RJT/2024[NA]Status: DisposedITAT Rajkot06 Jan 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.297/Rjt/2024 ("नधा"रण वष" / Assessment Year: (Na)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 80GSection 80G(5)Section 80G(5)(iii)

Prameya Foundation, Kaikhali Boinchberia vs. CIT (Exemption), Kolkata

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

ITA 954/KOL/2024[NA]Status: DisposedITAT Kolkata15 Oct 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: A. Kundu, CIT DR
Section 80Section 80GSection 80G(5)(iii)Section 80G(5)(iv)