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

The decision most relied on for Section 80G(5)(vi) is Nitdaa Foundation v. CIT (167 Taxmann.com 111), cited in 17 of the 56 judgments on BharatTax that turn on this section.

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

Nitdaa Foundation v. CIT
167 Taxmann.com 111 · 2024 · ITAT
17
citing judgments
Ananda Social And Educational Trust v. Commissioner of Income Tax and Another
17 SCC 254 · 2020 · Supreme Court
6
citing judgments
ACIT v. Teleperformance Global Service\nPvt. Ltd.
170 Taxmann.com 81 · 2025 · Reported
5
citing judgments
Sahyadri Agencies Ltd. v. Vishal Balvantrai Agarwal vs. The Pr.CIT Asst. Year
149 Taxmann.com 202 · 2023 · High Court
4
citing judgments

Judgments on Section 80G(5)(vi)

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)

HUBTOWN LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), MUMBAI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 1601/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal a/w Shri FenilFor Respondent: Shri Ritesh Misra, CIT DR
Section 132Section 132(4)Section 135Section 14ASection 153ASection 250Section 37(1)Section 69ASection 80G

CARE TODAY FUND,NEW DELHI vs. ITO WARD EXEMPTION 1(3), CIVIC CENTRE NEW DELHI

In the result, the appeal of assessee is allowed

ITA 5734/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Care Today Fund, Vs. Income Tax Officer, F-26, First Floor, Exemption 1(3), Connaught Place, New Delhi New Delhi-1100 01 Pan :Aaatc3762B (Appellant) (Respondent)

Section 11Section 11(2)Section 11(3)Section 12ASection 142(1)Section 143(2)Section 2(15)Section 250Section 80G(5)(vi)

SHRI KAKA VALLABHJI GRUHVALLABHIYA TRUST,PORBANDAR vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 123/RJT/2025[2025-26]Status: DisposedITAT Rajkot16 Oct 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.123/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Shri Kaka Vallabhji Gruhvallabhya Trust Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar Shree Chandragopalji Govedhaneshji Maharaj, Vekurdi Plot, Bhavan, Nr. Sachin Tower, 100Ft Porbandar - 360575 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6624H (Appellant) (Respondent) Appellant By : Shri Viral Vajani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 24/07/2025 Date Of Hearing Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Viral Vajani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

GYAN DEVI MEMORIAL CULTURAL & EDUCATIONAL SOCIETY,NEW DELHI vs. CIT(E), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1303/DEL/2020[-]Status: DisposedITAT Delhi15 Oct 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : Nil] Gyan Devi Memorial Cultural & Vs Cit(Exemption), Educational Society, New Delhi-110002. F-26, Bali Nagar, Delhi-110015 Pan-Aaate8521G Appellant Respondent Appellant By Shri Nishant Gupta, Ca Respondent By Ms.Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 15.10.2025 Order

Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

URMI FOUNDATION,THANE vs. WX, THANE

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

ITA 3340/MUM/2025[25-26]Status: DisposedITAT Mumbai26 Sept 2025

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Ms. Abhilasha Sanjay PawarFor Respondent: Shri Vivek Perampurna, (CIT-DR)
Section 80GSection 80G(5)(vi)

SHRI VARDHAMAN STHANAKWASI JAIN SHRAWAK SANGH,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1912/PUN/2025[2025-26]Status: DisposedITAT Pune18 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1912/Pun/2025 Shri Vardhaman Vs. Cit, Exemption, Pune. Sthanakwasi Jain Shrawak Sangh, 1 Guru Ganesh Bhavan, Paavan Tapodham, Near Shivaji Statue, Jalna- 431203. Pan : Aahts5220K Appellant Respondent Assessee By : None Revenue By : Shri Amit Bobde Date Of Hearing : 16.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.05.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G(5) Of The It Act. 2. There Is Delay Of 8 Days 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 Within The Prescribed Time Limit. After Hearing Ld. Dr

For Appellant: NoneFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(vi)

THE DHULIA CHARITABLE SOCIETY,DHULE vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS),AURANGABAD, AURANGABAD

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

ITA 281/PUN/2025[2024-25]Status: DisposedITAT Pune09 Sept 2025AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sharad A. ShahFor Respondent: Shri Amol Khairnar
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

KALPESH DHANJIBHAI MAKASANA,SURENDRANAGAR vs. PR. CIT, AHMEDABAD-3, AHMEDABAD, AHMEDABAD

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

ITA 1231/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(2)Section 143(3)Section 14ASection 263Section 80GSection 80G(5)Section 80G(5)(vi)

SHRI SHIVBACHAN SEWA SANTHAN ,GHAZIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW, LUCKNOW

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

ITA 124/LKW/2025[2024-2025]Status: DisposedITAT Lucknow26 Aug 2025AY 2024-2025

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 253(3)Section 80G(5)Section 80G(5)(vi)

SANTOSH SANSKAR EVM SEVA KENDRA,JODHPUR vs. CIT(E), JAIPUR

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

ITA 429/JODH/2024[2024-25]Status: DisposedITAT Jodhpur20 Aug 2025AY 2024-25

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 12Section 80Section 80GSection 80G(5)(vi)

SANTOSH SANSKAR EVM SEVA KENDRA, ,JODHPUR vs. CIT(E),, JAIPUR

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

ITA 428/JODH/2024[2024-25]Status: DisposedITAT Jodhpur20 Aug 2025AY 2024-25

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 12Section 80Section 80GSection 80G(5)(vi)

SHRI SANT GAJANAN MAHARAJ PATTEKAR CHARITABLE TRUST,THANE vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 170/PUN/2025[-]Status: DisposedITAT Pune20 Aug 2025

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(ii)

BHARTIYA BOUDDHA MAHASABHA,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 2598/PUN/2024[-]Status: DisposedITAT Pune19 Aug 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by Shri Pramod Shingte
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(vi)

KHARDAH PUBLIC CLUTURAL AND WELFARE ASSOCIATION,HOWRAH vs. C.I.T. (EXEMPTIONS),, KOLKATA

ITA 541/KOL/2025[--]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 80G(5)(iii)

SINDHU CHARITABLE TRUST,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

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

ITA 420/KOL/2025[2025-26]Status: DisposedITAT Kolkata23 Jul 2025AY 2025-26

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 2(31)(iv)Section 80GSection 80G(5)(iii)Section 80G(5)(vi)

MODASA EKDA VISHA KHADAYATA KOVADIA KELAVANI MANDAL,MODASA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1085/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Jul 2025

Bench: Shri T.R Senthil Kumar & Shri Makrand Vasant Mahadeokar

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Rignesh Das, CIT. DR
Section 12ASection 12A(1)(ac)Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

APJ ABDUL KALAM EDUCATION AND WELFARE TRUST,JAIPUR, RAJASTHAN vs. CIT EXEMPTION, JAIPUR, JAIPUR, RAJASTHAN

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

ITA 84/JPR/2025[2023-24]Status: DisposedITAT Jaipur15 Jul 2025AY 2023-24

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

For Appellant: Shri Deepak Sharma, CA (Thru: V.C.)For Respondent: Shri Rajesh Ojha, CIT -DR a
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(vi)

HARISHKUMAR KHUSHALRAY BHATT,AHMEDABAD vs. THE ITO, WARD-3(3)(2) NOW WARD-3(3)(1), AHMEDABAD

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

ITA 2042/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Harishkumar Khushalray Bhatt Ito, Ward-3(3)(2) P/1, Chandragupta Apartment Vs. Ahmedabad. Nr. Gordhandas Patel Hospital Vastrapur Ahmedabad. Pan : Abspb 3786 F (Applicant) (Responent) Assessee By : Shri Pritesh L. Shah, Ar : Shri Uday Kishanrao Kakne, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 15/07/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Pritesh L. Shah, AR
Section 143(3)Section 144Section 250Section 68Section 69ASection 80G

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