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)

Jha Educational Trust, Kolkata vs. CIT(Exemptions), Kolkata

In the result, all the three appeals of assessee are allowed

ITA 931/KOL/2016[]Status: DisposedITAT Kolkata17 Mar 2017

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

Section 10Section 11(1)(d)Section 12ASection 13(1)Section 13(2)Section 133A

Diabetes Education and Welfare Trust (Dewata), Ajmer vs. CIT (Exemption), Jaipur

In the result, appeals of the assessee are dismissed

ITA 1010/JPR/2016[]Status: DisposedITAT Jaipur06 Feb 2017

Bench: Or At The Time Of Appellate Hearing.

For Appellant: NoneFor Respondent: Smt. : Pratima Kaushik
Section 12ASection 80G(5)

Lshva Trust, Bangalore vs. CIT, Bangalore

The appeals of the assessee are allowed for statistical purposes

ITA 113/BANG/2016[N.A.]Status: DisposedITAT Bangalore06 Jan 2017

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: Shri H.V. Gowthama, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)(ITAT)-3
Section 12ASection 80G(5)

CIT, Jalandhar vs. Gulab Devi Memorial Hospital Trust

ITA/602/2010HC Punjab & Haryana23 Dec 2016
Section 11Section 11(5)Section 12ASection 260Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)Section 80G(5)(vi)

Maa Saraswati Education Society, Haryana vs. CIT, Rohtak

In the result, the appeal No

ITA 4172/DEL/2014[]Status: DisposedITAT Delhi13 Dec 2016

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Ashish Goel, AdvocateFor Respondent: Anupama Anand, CIT/DR
Section 12ASection 2(15)Section 80Section 80G

Badu Rural Welfare Society, Kolkata vs. CIT, (Exemptions), Kolkata

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

ITA 94/KOL/2016[]Status: DisposedITAT Kolkata30 Sept 2016

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Smt. Uma Kothari, CAFor Respondent: N o n e
Section 12ASection 12A(1)(aa)Section 80Section 80GSection 80G(5)(vi)

Shree Goenka Seva Trust, Kolkata vs. CIT, (Exemptions), Kolkata

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

ITA 1423/KOL/2015[2015-16]Status: DisposedITAT Kolkata30 Sept 2016AY 2015-16

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri S. Singhi, FCAFor Respondent: N o n e
Section 12ASection 12A(1)(aa)Section 80Section 80G(5)(vi)

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

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

ITA 2784/KOL/2013[Does not arise]Status: DisposedITAT Kolkata20 Jul 2016

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

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

Anjali Bhattacharjee Technical Institute, Burdwan vs. The Commissioner of Income Tax Burdwan, Burdwan

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

ITA 2782/KOL/2013[Does not arise]Status: DisposedITAT Kolkata20 Jul 2016

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

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

M/S Vimala Shankar Foundation, Bangalore vs. CIT, Bangalore

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

ITA 1261/BANG/2015[N.A.]Status: DisposedITAT Bangalore15 Jul 2016

Bench: Shri A. K. Garodia & Smt Asha Vijayaraghavan

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Dr.P.K.Srihari, Addl. CIT
Section 80G(5)Section 80G(5)(vi)

Rp Sanjiv Goenka Group Csr Trust, Kolkata vs. CIT, (Exemptions), Kolkata

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

ITA 1456/KOL/2015[]Status: DisposedITAT Kolkata04 Mar 2016

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 11Section 12ASection 80G(5)(vi)

Commissioner of Income Tax Chd vs. State Bank of Patiala

Appeal is dismissed

ITA/400/2015HC Punjab & Haryana04 Feb 2016
Section 133ASection 194ASection 201Section 201(1)Section 260ASection 271CSection 272A(2)(k)Section 274

S.J.A. Alumni Association, Dehradun vs. CIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 3759/DEL/2012[]Status: DisposedITAT Delhi01 Feb 2016

Bench: Shri G.D. Agarwal & Shri Chandra Mohan Garg

For Appellant: Ms. Anima Bernwal, Sr. DRFor Respondent: Shri Rakesh Gupta, Adv
Section 11ASection 11A(6)Section 80GSection 80G(5)(vi)Section 80G(6)(vi)

Guru Kripa Se Charitable Trust, Kolkata vs. DIT(E), Kolkata

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

ITA 654/KOL/2013[2012-2013]Status: DisposedITAT Kolkata15 Oct 2015AY 2012-2013

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Smt. Puja Agarwal, ACAFor Respondent: Shri Niraj Kumar, CIT, DR
Section 12ASection 80

Guru Kripa Se Charitable Trust, Kolkata vs. DIT(E), Kolkata

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

ITA 653/KOL/2013[2012-2013]Status: DisposedITAT Kolkata15 Oct 2015AY 2012-2013

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Smt. Puja Agarwal, ACAFor Respondent: Shri Niraj Kumar, CIT, DR
Section 12ASection 80

The Commissioner of Income Tax-I, Chandigarh vs. Vishvas

The appeal stands dismissed

ITA/322/2013HC Punjab & Haryana13 May 2014
Section 12ASection 2(15)Section 260ASection 80G(5)

Commissioner of Income Tax Rohtak vs. M/S Shri Lalita Ashram Trust

ITA/44/2011HC Punjab & Haryana06 Dec 2011
Section 11Section 12ASection 260ASection 5Section 80GSection 80G(5)Section 80G(5)(vi)

The Commissioner of Income Tax Rohtak vs. Gaur Brahmin Vidya Pracharini Sabha

Appeal is dismissed

ITA/759/2010HC Punjab & Haryana03 Oct 2011
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(vi)

Commissioner of Income Tax vs. Sir Chhotu Ram Memorial Society

The appeal is dismissed

ITA/695/2010HC Punjab & Haryana14 Dec 2010
Section 11(1)(a)Section 260Section 80GSection 80G(5)(vi)

CIT, Rohtak vs. Sewa Bharti Haryana Pradesh Rohtak

ITA/707/2009HC Punjab & Haryana30 Mar 2010
Section 260ASection 80Section 80G