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)

Om Shri Swami Samarth Charitable Trust, Unchgaon vs. CIT(Exemption), Pune

Appeal is allowed for statistical purposes in above terms

ITA 1996/PUN/2019[2019-20]Status: DisposedITAT Pune29 Aug 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1996/Pun/2019 िनधा"रणवष" / Assessment Year : 2019-20 Om Shri Swami Samarth The Cit(Exemption), Pune. Charitable Trust, Vs House No.55, Unchgaon, Tal- . Karveer, Dist-Kolhapur. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Naveen Gupta – Dr Date Of Hearing 08/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2019-20 Is Directed Against The Commissioner Of Income Tax(Exemption), Pune’S Order Dated 30.09.2019 Passed In Case No.Itba/Exm/S/Exm2/2019-20/80G/10267, In Proceedings U/S.80G(5)(Vi) Of The Income Tax Act, 1961 [In Short “The Act”].

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

Jug Mahadev Education Society, Durg vs. Commissioner of Income Tax(Exemption), Bhopal

In the result, appeal of the assessee is dismissed as withdrawn in terms of our aforesaid observations

ITA 202/RPR/2019[2019-20]Status: HeardITAT Raipur04 Aug 2022AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2019 Shree Jug Mahadev Education Society, Mukt Nagar, Kasaridih, Durg (C.G.)-491 001 Pan : Aavfs0015Q .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri P.K Mishra, CIT-DR

Church'S Auxiliary for Social Action, New Delhi vs. ACIT(E), Circle- 1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4517/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Ms. Vandna G. ShardaFor Respondent: Md. Gayasuddin Ansari
Section 11Section 12ASection 2(15)Section 80G

Shree Sai Jansewa Nyash, Mau vs. CIT (E), Lucknow

In the result, both the appeals of the assessee in ITA

ITA 120/VNS/2020[2020-2021]Status: DisposedITAT Varanasi06 Jul 2022AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Withdrawal application datedFor Respondent: Shri A.K. Singh, Sr. D.R
Section 12ASection 12A(1)Section 80GSection 80G(5)(vi)

Shree Sai Jansewa Nyash, Mau vs. CIT(E), Lucknow

In the result, both the appeals of the assessee in ITA

ITA 119/VNS/2020[2020-2021]Status: DisposedITAT Varanasi06 Jul 2022AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Withdrawal application datedFor Respondent: Shri A.K. Singh, Sr. D.R
Section 12ASection 12A(1)Section 80GSection 80G(5)(vi)

Shree Radheshyam Sharnam, Marwar Junction vs. CIT(Exemption), Jaipur

In the result, appeal in ITA No

ITA 95/JPR/2021[2020-21]Status: DisposedITAT Jaipur14 Jun 2022AY 2020-21
For Appellant: Shri Nilesh Saxena (Adv.)For Respondent: Shri S. Najmi (CIT)
Section 12ASection 80G(5)(vi)

Shree Radhehyam Sharnam A Social Service Society Marwar Junction, Mawar Junction Pali vs. Commissioner of Income Tax (Exemption) Jaipur, Jaipur

In the result, appeal in ITA No

ITA 254/JPR/2021[0]Status: DisposedITAT Jaipur14 Jun 2022
For Appellant: Shri Nilesh Saxena (Adv.)For Respondent: Shri S. Najmi (CIT)
Section 12ASection 80G(5)(vi)

Livolink Foundation, Bhubaneswar vs. CIT(Exemptions), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 102/CTK/2020[2016-17]Status: HeardITAT Cuttack07 Jun 2022AY 2016-17

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiafoundation, 603-604, 6Th Livolink Foundation, 603 Vs. Cit (Exemptions), Hyderabad Cit (Exemptions), Hyderabad Floor, Floor, Forum Forum Mart, Mart, Unit Unit-3, Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aaatl 8906 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sukhsagar Syal Sukhsagar Syal, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 07/6/ 20 / 2022 Date Of Pronouncement : 07 / /6/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Or This Is An Appeal Filed By The Assessee Against The Or This Is An Appeal Filed By The Assessee Against The Order U/S. 80G(5)(Vi) Of The Act Of The Cit(Exemptions), Hyderabad Dated 80G(5)(Vi) Of The Act Of The Cit(Exemptions), Hyderabad Dated 80G(5)(Vi) Of The Act Of The Cit(Exemptions), Hyderabad Dated 30.10.2019. 2. Shri Sukhsagar Syal, Ld Shri Sukhsagar Syal, Ld Ar Appeared For The Assessee & Shri Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri M.k.Gautam
Section 80GSection 80G(5)(vi)

Xavier University, Pipili vs. ITO(Eexemptions), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 455/CTK/2019[2019-20]Status: HeardITAT Cuttack01 Jun 2022AY 2019-20

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2019-2020 2020 Xavier University, Plot No.12(A0, Xavier University, Plot No.12(A0, Vs. Cit (Exemptions), Cit (Exemptions), Nijigarh, Kurki, Harirajpur, Pipili, Nijigarh, Kurki, Harirajpur, Pipili, Hyderabad Puri Pan/Gir No. No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 01 /6/ 20 / 2022 Date Of Pronouncement : 01 / /6/2022 O R D E R

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam
Section 12ASection 80GSection 80G(5)(vi)

Shri Ram Swaroop Memorial Educational Trust, Lucknow vs. Commissioner of Income Tax(Exemption), Lucknow

In the result, the appeal is dismissed as withdrawn

ITA 40/LKW/2021[NA]Status: DisposedITAT Lucknow19 May 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Shri Ram Swaroop Memorial V. The Cit (Exemption) Education Trust Lucknow A-12, Nirala Nagar Lucknow Tan/Pan:Aants9311B (Appellant) (Respondent) Appellant By: Shri Ashish Kapoor, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 17 05 2022 Date Of Pronouncement: 19 05 2022

For Appellant: Shri Ashish Kapoor, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 12ASection 80GSection 80G(5)

M/S. Gayatri Parivaar Trust, Farrukhabad vs. Commissioner of Income Tax (E), Lucknow

In the result, the appeal is dismissed as withdrawn

ITA 489/LKW/2019[NA]Status: DisposedITAT Lucknow19 May 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. M/S Gayatri Parivaar Trust V. The Cit (Exemption) Gayatri Dham Shivala Bhavan Lucknow Kaimganj, Farrukhabad Tan/Pan:Aabtg90006B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 19 05 2022 Date Of Pronouncement: 19 05 2022 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 80G(5)Section 80G(5)(ii)

M/S. Gayatri Parivaar Seva Samiti, Farrukhabad vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeal is dismissed as withdrawn

ITA 488/LKW/2019[NA]Status: DisposedITAT Lucknow19 May 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. M/S Gayatri Parivaar Seva V. The Cit (Exemption) Samiti Lucknow Gayatri Dham Shivala Bhavan Kaimganj, Farrukhabad Tan/Pan:Aabtg9025G (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 19 05 2022 Date Of Pronouncement: 19 05 2022 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 80G(5)Section 80G(5)(ii)

Shri Sant Zolebaba Sansthan Chikhali, Pune vs. Commissioner of Income-Tax, Exemptions, Pune

In the result, the appeal is allowed

ITA 381/PUN/2021[-]Status: DisposedITAT Pune12 May 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryshri Sant Zolebaba Sansthan Chikhali, Vs. Cit(Exemptions), Adv. Manoj Sawake & Associates, Pune Office No.110, First Floor, Poornima Towers, Shankar Seth Road, Pune 411 037 Pan : Aakas7021G Appellant Respondent

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

Jagriti All India Women'S Conference, Uttrakhand vs. CIT(E), Luckhnow

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

ITA 1587/DEL/2019[-]Status: DisposedITAT Delhi27 Apr 2022

Bench: Shri C.M. Garg & Shri Anadee Nath Misshrajagriti All India Women’S Conference, Vs. Cit (Exemption), 32, Vishnu Garden, Po Gurukul Kangri, Lucknow. Haridwar. Pan : Aaifj3330J (Appellant) (Respondent)

For Appellant: Sh. G.N. Gupta, CAFor Respondent: Sh. Sanjay Kumar Nargas, Sr. DR
Section 80G(5)Section 80G(5)(vi)

Investor Financial Education Academy, Chennai vs. ITO (Exemption) - 4, Chennai

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

ITA 3007/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 12ASection 2(15)Section 25Section 80G(5)(vi)

Investor Financial Education Academy, Chennai vs. ITO (Exemption) - 4, Chennai

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

ITA 3006/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 12ASection 2(15)Section 25Section 80G(5)(vi)

Divya Jyoti Shiksha Samiti, Sagar vs. Commissioner of Income Tax (Exemption), Bhopal

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)

Shri Shivnath Sanskrit Mahavidhyalaya, Dehradun vs. CIT (Exemptions), Lucknow

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

ITA 186/DEL/2017[]Status: DisposedITAT Delhi30 Mar 2022

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: Sh. Shivnath Sanskrit Cit (Exemptions) 5Th Floor, South Block, T.C. Mahavidhyalaya, 62, Pritam Vs Road, Dalanwala, Dehradun / 46V, Upsidc Ltd., Vibhuti Pan No.Aakaas7327K Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

Section 80G

Dainyam Aaradhyam Society, Kannauj vs. Commissioner of Income Tax (E), Lucknow

In the result, the appeal is dismissed as withdrawn

ITA 185/LKW/2020[NA]Status: DisposedITAT Lucknow28 Mar 2022

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Dainyam Aaradhyam Society V. The Cit (Exemptions) Urmila Niwas Lucknow Moholi Kannauj Tan/Pan:Aacad2500P (Appellant) (Respondent) Appellant By: Shri Ashish Agrawal, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 09 03 2022 Date Of Pronouncement: 28 03 2022 O R D E R

For Appellant: Shri Ashish Agrawal, AdvocateFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 80G(5)

M/S Balaji Charitable Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 39/JPR/2021[2017-18]Status: DisposedITAT Jaipur14 Mar 2022AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 39/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year :...................... M/S Balaji Charitable Trust, Cuke Cit(Exemptions), Vs. 117, Industrial Area, Jhotwara, Jaipur Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaatb 2683 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Anant Kasliwal (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Shri Sanjay Dhariwal (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/03/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 14/03/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemptions), Jaipur Dated 23/03/2021 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (In Short, The Act) Wherein Following Grounds Have Been Raised.

For Appellant: Shri Anant Kasliwal (Adv.)For Respondent: Shri Sanjay Dhariwal (CIT-DR)
Section 10GSection 80GSection 80G(5)Section 80G(5)(vi)