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

Income-tax Act, 2025: s.133

Section 80G(5)(vi) 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)(vi) is Nitdaa Foundation v. CIT (167 Taxmann.com 111), cited in 17 of the 260 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

An existing trust that has previously been granted approval under sections 12AA and 80G should apply under clause (i) of the first proviso to section 80G(5) as an old entity, not under clause (iii) as a new trust. Applying under the incorrect clause may lead to unnecessary provisional certificates and delays.

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)

Ajmer Jila Maheshwari Sabha Sanstha, Ajmer vs. Cimmissioner of Income Tax (Exemption), Jaipur

In the result, both the appeals of the assessee are dismissed

ITA 710/JPR/2017[2018-19]Status: DisposedITAT Jaipur20 Feb 2018AY 2018-19
For Appellant: WRITTEN SUBMISSIONSFor Respondent: Shri L.R. Meena (CIT)
Section 12ASection 80G(5)(vi)

Ajmer Jila Maheshwari Sabha Sanstha, Ajmer vs. Cimmissioner of Income Tax (Exemption), Jaipur

In the result, both the appeals of the assessee are dismissed

ITA 709/JPR/2017[2018-19]Status: DisposedITAT Jaipur20 Feb 2018AY 2018-19
For Appellant: WRITTEN SUBMISSIONSFor Respondent: Shri L.R. Meena (CIT)
Section 12ASection 80G(5)(vi)

M/S Shri Hari Sadhna Sanskar Sanrakshan, Gwalior vs. CIT Exmp., Bhopal

In the result, appeals of the assessees are allowed

ITA 319/AGR/2016[]Status: DisposedITAT Agra16 Jan 2018

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri R.K. Agarwal And Shri Rahul Agarwal, AdvocatesFor Respondent: Shri Inderjeet Singh, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

Pr. Commissioner of Income Tax, Jaipur vs. Jinvayne Parmarth Sahitya Prakashan

Appeal is hereby dismissed

ITA/47/2017HC Rajasthan10 Jan 2018

Bench: The Income Tax Appellate Tribunal (Itat), Which Allowed The Same Vide Its Order Dated 19.05.2017 Whereby The Order Of The Revenue Was Set Aside & The Application Was Allowed.

Section 260Section 80Section 80G

Gopsai Avinandan Sangha, Paschim Medinipur vs. CIT, Kol-Xix, Kolkata

In the result ITA Nos.2244 & 2245/Kol/2013 are allowed for statistical purposes

ITA 2157/KOL/2014[]Status: DisposedITAT Kolkata03 Jan 2018

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 12ASection 80G(5)(vi)

Gopsai Avinandan Sangha, Paschim Medinipur vs. CIT, Kol-Xix, Kolkata

In the result ITA Nos.2244 & 2245/Kol/2013 are allowed for statistical purposes

ITA 2156/KOL/2014[]Status: DisposedITAT Kolkata03 Jan 2018

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 12ASection 80G(5)(vi)

Gopsai Avinandan Sangha, Paschim Medinipur vs. C.I.T Kolkata - Xix, Kolkata

In the result ITA Nos.2244 & 2245/Kol/2013 are allowed for statistical purposes

ITA 2245/KOL/2013[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 12ASection 80G(5)(vi)

Gopsai Avinandan Sangha, Purba Medinipur vs. C.I.T Kolkata - Xix, Kolkata

In the result ITA Nos.2244 & 2245/Kol/2013 are allowed for statistical purposes

ITA 2244/KOL/2013[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 12ASection 80G(5)(vi)

Sh. Ram Krishan Adarsh Sewa Samiti, Mathura vs. C.I.T., (Exemptions), Lucknow

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

ITA 23/AGR/2016[-]Status: DisposedITAT Agra26 Sept 2017

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Anurag Sinha, AdvocateFor Respondent: Shri Inderjeet Singh, CIT DR
Section 80G(5)(vi)

Matrivani Institute of Experimental Research & Education, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 650/KOL/2016[]Status: DisposedITAT Kolkata25 Sept 2017

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 12ASection 80G(5)(vi)

Matrivani Institute of Experimental Research & Education, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 570/KOL/2016[]Status: DisposedITAT Kolkata25 Sept 2017

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 12ASection 80G(5)(vi)

Suraj Devi Mohta Charitable Trust, Kolkata vs. DIT-Exemption, Kolkata

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

ITA 2023/KOL/2014[]Status: DisposedITAT Kolkata25 Sept 2017

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2023/Kol/2014 Suraj Devi Mohta Charitable Vs. D.I.T.(Exemption), Kolkata Trust 10B, Middleton Row, 6Th 7, Lyons Range, 2Nd Floor, Room Floor, Kolkata – 700 071. No.4C, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaets3384 F (Appellant) .. (Respondent) Appellantby :Shri P. J. Bhide, Fca Respondent By :Shri G. Hangshing, Cit(Dr) सुनवाईकीतारीख/ Date Of Hearing : 06/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Director Of Income Tax (Exemption), Kolkata Dated 06.08.2014. 2.This Appeal Is Time-Barred By 21 Days. The Assessee Moved An Application For Condonation Of Delay In Filing The Appeal. Having Heard The Petition Of Condonation Of Delay, We Find That There Was Sufficient Reason For Not Filing The Appeal Within The Time Limit, Before The Itat. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. The Grounds Of Appeal Raised By The Assessee Are As Under: “1.That On The Facts & Circumstances Of The Case, The Ld. Director Of Income Tax(Exemption), Kolkata Erred In Rejecting The Application For Renewal Of Exemption U/S 80G(5)(Vi) Of The I.T. Act, 1961 On The Ground That The Loan Given To Mrs. Shrutimohta, Wife Of One Of The Trustees, Shri

For Appellant: Shri P. J. Bhide, FCAFor Respondent: Shri G. Hangshing, CIT(DR)
Section 11Section 11(5)Section 13Section 13(2)(a)Section 80G(5)(vi)

Blank Noise, C/O Srishti Institute of Art Design and Technology, Bangalore vs. Commissioner of Income Tax, Bangalore

In the result, the appeals of the assessee are allowed

ITA 1878/BANG/2016[2016-17]Status: DisposedITAT Bangalore15 Sept 2017AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri S. Sukumar, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 12A

Alipore Tarun Dal Welfare Society, Kolkata vs. CIT(Exemptions), Kolkata

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

ITA 1895/KOL/2016[]Status: DisposedITAT Kolkata12 May 2017

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 1895&1896/Kol/2016 Alipore Tarun Dal Public Welfare Society -Vs.- C.I.T. (Exemption) Kolkata Kolkata [Pan : Aacaa 5563 B] (Respondent) (Appellant) For The Appellant : Shri Komal Agarwal, Advocate For The Respondent : Shri Goulen Hangshing, Cit(Dr) Date Of Hearing : 03.05.2017. Date Of Pronouncement : 12.05.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri Komal Agarwal, AdvocateFor Respondent: Shri Goulen Hangshing, CIT(DR)
Section 12ASection 80G(5)(vi)

Gawar Foundation, Haryana vs. CIT(E), Chandigarh

ITA 3474/DEL/2015[]Status: DisposedITAT Delhi09 May 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y. : ------- Gawar Foundation Commissioner Of Income Tax Through : S.K. Jain, Advocate, Vs. (Exemptions), 696/8, Ganga Bagh, Cr Building, 4Th Floor, Sector-17-E, Chandigarh Hansi – 125033 (Haryana) (Pan: Aactg1482C) (Appellant) (Respondent)

For Appellant: Sh. S.K. Jain & Sh. Vinod GargFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 80GSection 80G(5)(i)Section 80G(5)(vi)

Vijay Kumar Bajoria Foundation, Kolkata vs. CIT(Exemptions), Kolkata

In the result both the appeals of the assessee are allowed

ITA 2293/KOL/2016[]Status: DisposedITAT Kolkata19 Apr 2017

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos.2293&2294/Kol/2016

For Appellant: Shri Dev Kumar Kothari, FCAFor Respondent: Shri Niraj Kumar, CIT(DR)
Section 12ASection 80GSection 80G(5)(vi)

Shaktipada Bhattarjee Technical Institute, Burdwan vs. The Commissioner of Income Tax Burdwan, Burdwan

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

ITA 2785/KOL/2013[Does not arise]Status: DisposedITAT Kolkata29 Mar 2017

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

Shaktipada Bhattarjee Technical Institute, Burdwan vs. The Commissioner of Income Tax Burdwan, Burdwan

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

ITA 2783/KOL/2013[Does not arise]Status: DisposedITAT Kolkata29 Mar 2017

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

Contai Rotary Community Welfare Trust, Purba Medinipur vs. CIT, (Exemptions), Kolkata

In the result, both appeals filed by the assessee (ITA

ITA 341/KOL/2016[]Status: DisposedITAT Kolkata22 Mar 2017

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.340&341/Kol/2016 ("नधा"रण वष" /Assessment Year: Na) Contai Rotary Community Vs. Cit(Exemptions), 10B, Middleton Row, 6Th Floor Welfare Trust, Rathtala, Po-Contai, Kolkata-700071 Dist-Purba-Medinipur-721401 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaatc 7008 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Subash Agarwal, Advocate Revenue By : Shri G.Mallikarjuna, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 09/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee (Ita Nos.340&341/Kol/2016) Are Directed Against The Two Orders Passed By The Commissioner Of Income Tax(Exemptions) U/S.80G(5)(Vi) & U/S.12Aa Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 15.12.2015, Respectively. 2. The Captioned Two Appeals Pertain To Same Assessee, Common Issues Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Brief Facts Of The Case Qua The Assessee Are That The Assessee Trust Was Created On 19.03.2003 With General Charitable Objects Specified U/S.2(15) Of The Income Tax Act. The Trust Provides Medical Services To The Mankind Under One Roof, Without Discrimination Of Castle, Creed & Religion. The Trust Provides Poly-Clinic, Pathology, X-Ray & Medical Services. The Assessee Trust Maintains Books Of Accounts For Its All Activities Separately. The Cit(Exemptions) Kolkata Has Cancelled The Registration Of The Trust U/S.12Aa & The Application U/S.80G(5)(Vi) Of The Income Tax Act, 1961, Observing That Activities Of The Trust Are Purely

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 12ASection 2(15)Section 80GSection 80G(5)(VI)

Contai Rotary Community Welfare Trust, Purba Medinipur vs. CIT, (Exemptions), Kolkata

In the result, both appeals filed by the assessee (ITA

ITA 340/KOL/2016[]Status: DisposedITAT Kolkata22 Mar 2017

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.340&341/Kol/2016 ("नधा"रण वष" /Assessment Year: Na) Contai Rotary Community Vs. Cit(Exemptions), 10B, Middleton Row, 6Th Floor Welfare Trust, Rathtala, Po-Contai, Kolkata-700071 Dist-Purba-Medinipur-721401 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaatc 7008 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Subash Agarwal, Advocate Revenue By : Shri G.Mallikarjuna, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 09/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee (Ita Nos.340&341/Kol/2016) Are Directed Against The Two Orders Passed By The Commissioner Of Income Tax(Exemptions) U/S.80G(5)(Vi) & U/S.12Aa Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 15.12.2015, Respectively. 2. The Captioned Two Appeals Pertain To Same Assessee, Common Issues Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Brief Facts Of The Case Qua The Assessee Are That The Assessee Trust Was Created On 19.03.2003 With General Charitable Objects Specified U/S.2(15) Of The Income Tax Act. The Trust Provides Medical Services To The Mankind Under One Roof, Without Discrimination Of Castle, Creed & Religion. The Trust Provides Poly-Clinic, Pathology, X-Ray & Medical Services. The Assessee Trust Maintains Books Of Accounts For Its All Activities Separately. The Cit(Exemptions) Kolkata Has Cancelled The Registration Of The Trust U/S.12Aa & The Application U/S.80G(5)(Vi) Of The Income Tax Act, 1961, Observing That Activities Of The Trust Are Purely

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 12ASection 2(15)Section 80GSection 80G(5)(VI)