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)

The H N and H H Dady Public Charitable Trust, Mumbai vs. CIT (Exemption), Mumbai

The appeal stand partly allowed for statistical purposes

ITA 6712/MUM/2019[2019-20]Status: DisposedITAT Mumbai05 Jul 2021AY 2019-20

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.6712/Mum/2019 (िनधा"रण वष" / Assessment Year: 2019-20) The H.N. & H.H. Dady Cit (Exemptions) Public Charitable Trust 617, Piramal Chambers बनाम/ Rampart House, 3Rd Floor Lalbaug, Parel Vs. Rampart Premises Chs Ltd. Mumbai-400 012 Rampart Road, Mumbai-400 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabth-5133-J (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Ketan Ved-Ld. ARFor Respondent: Shri Vijay Kumar Jaiswal-Ld. DR
Section 80GSection 80G(5)(vi)

Swami Ramanand Teerth Marathwada Intitude of Socio Economic Research and National Integration, Pune vs. Commissioner of Income-Tax, Exemption, Pune

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

ITA 638/PUN/2020[NA]Status: DisposedITAT Pune25 Jun 2021

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm Swami Ramanand Teerth ………. अपीलाथ" / Marathwada Institute Of Socio- Appellant Economic Research & National Integration (As Trust), C/O.Smruti Kendra Swatantra Sainik Colony, Nageshwarwadi, Aurangabad – 431 001. Pan : Aafts0350L. बनाम V/S

For Appellant: NoneFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)(vi)

Sports Foundation, Pune vs. Commissioner of Income-Tax, Exemption, Pune

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

ITA 635/PUN/2020[NA]Status: DisposedITAT Pune25 Jun 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 635/Pun/2020

For Appellant: Shri Hari KrishanFor Respondent: Shri Deepak Garg
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

Samarth Udyog Technology Forum, Pune vs. Commissioner of Income-Tax (Exemption), Pune

In the result, appeal of the assessee is dismissed as withdrawn

ITA 634/PUN/2020[NA]Status: DisposedITAT Pune25 Jun 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 634/Pun/2020 Samarth Udyog Technology Forum 13A, Karve Road, Pune-411 038 Pan : Aazcs2482C .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Deepak Garg
Section 80GSection 80G(5)(vi)

Rama Mahadeo Sathe Mahila Kalyan Mandal Trust, Pune vs. Commissioner of Income-Tax (Exemption), Pune

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

ITA 633/PUN/2020[NA]Status: DisposedITAT Pune25 Jun 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 633/Pun/2020 Rama Mahadeo Sathe Mahila Kalyan Mandal Trust, Flat No.9, Building A, Mahaveer Nagar, Sinhagad Road, Manik Baug, Hingne Khurd, Pune-411 051. Pan : Aadtr5157J .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Deepak Garg
Section 12ASection 80GSection 80G(5)(vi)

ACIT(E), Circle-2(1), New Delhi vs. The British School Society, New Delhi

In the result the appeal of the Revenue in ITA No

ITA 4579/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Jun 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Himanshu Agarwal, AdvFor Respondent: ShriH.K. Choudhary , CIT-DR
Section 10Section 11Section 12ASection 15Section 2(15)Section 70Section 80G(5)(vi)

Bibi Bhaniji Bhalai Kendar Charitable, Ludhiana vs. CIT(Exemption), Chandigarh

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

ITA 238/CHANDI/2020[2018-19]Status: DisposedITAT Chandigarh26 Apr 2021AY 2018-19

Bench: The Ld. Cit(E) Who Asked The Explanation Of The Assessee On The Queries Which Are Mentioned In Para 2 Of The Impugned Order, For The Cost Of Repetition, These Are Not Reproduced Herein. The Ld. Cit(E) Mentioned That The Assessee Furnished Reply Which Was Received Through Dak In His Office On 19/03/2019. Thereafter, He

For Appellant: Shri Inderjit Paul, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT (DR)
Section 80GSection 80G(5)(vi)

Children of Deccan Foundation, Hyderabad vs. Commissioner of Income Tax (Exemption), Hyderabad

Appeals are allowed for statistical purposes

ITA 1767/HYD/2019[NA]Status: DisposedITAT Hyderabad23 Apr 2021

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: NoneFor Respondent: Shri YVST Sai, (D.R.)
Section 12ASection 2(15)Section 80G(5)(vi)

Gopsai Aviandan Sangha, Paschim Medinipur vs. C.I.T.(Exemption), Kolkata

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

ITA 233/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

Gopsai Aviandan Sangha, Paschim Medinipur vs. C.I.T.(Exemption), Kolkata

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

ITA 232/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

Centre for Environment Concerns, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, assessee’s appeal is dismissed in above terms

ITA 1540/HYD/2019[0]Status: DisposedITAT Hyderabad05 Apr 2021

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahucentre For Environment Vs. Commissioner Of Income- Concerns, Hyderabad. Tax (Exemptions), Hyderabad. Pan – Advpn 5331K (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram Revenue By: Smt. Anjala Sahu Date Of Hearing: 25/03/2021 Date Of Pronouncement: 05/04/2021

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. Anjala Sahu
Section 80G(5)(vi)

Sat Kabir Sidhant Parchar Trust, Sonepat vs. CIT(Exem), Chandigarh

The appeals of the assessee are allowed for statistical purposes

ITA 4789/DEL/2017[NA]Status: DisposedITAT Delhi19 Mar 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4788/Del/2017 : Asstt. Year : Ita No. 4789/Del/2017 : Asstt. Year : Sat Kabir Sidhant Parchar Vs Cit(Exemptions) Trust, Vpo Kheri Dhamkan, Chandigarh Gohana, Sonepat, Haryana (Appellant) (Respondent) Pan No. Aaqts7275P Assessee By : Sh. Ved Jain, Adv. Revenue By : Ms. Aashna Paul, Cit Dr Date Of Hearing: 25.02.2021 Date Of Pronouncement: 19.03.2021

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Aashna Paul, CIT DR
Section 12ASection 2(15)Section 80G(5)(vi)

Sat Kabir Sidhant Parchar Trust, Sonepat vs. CIT(Exem), Chandigarh

The appeals of the assessee are allowed for statistical purposes

ITA 4788/DEL/2017[NA]Status: DisposedITAT Delhi19 Mar 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4788/Del/2017 : Asstt. Year : Ita No. 4789/Del/2017 : Asstt. Year : Sat Kabir Sidhant Parchar Vs Cit(Exemptions) Trust, Vpo Kheri Dhamkan, Chandigarh Gohana, Sonepat, Haryana (Appellant) (Respondent) Pan No. Aaqts7275P Assessee By : Sh. Ved Jain, Adv. Revenue By : Ms. Aashna Paul, Cit Dr Date Of Hearing: 25.02.2021 Date Of Pronouncement: 19.03.2021

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Aashna Paul, CIT DR
Section 12ASection 2(15)Section 80G(5)(vi)

Samvedna Foundation, Sangli vs. Commissioner of Income-Tax, Exemption, Pune

In the result, both the appeals are allowed for statistical

ITA 588/PUN/2020[NA]Status: DisposedITAT Pune10 Mar 2021

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.588 & 589/Pun/2020 Samvedna Foundation, Vs. The Cit (Exemption), 301, Saphair Apartment, Pune 3Rd Floor, Mahadevbag, Near Patidar Bhavan, Sangli – 416 416 Pan : Aawts0111Q Appellant Respondent

Section 12ASection 80G(5)(vi)

Jain Swetambar Terapanthi Shaikshanik Sanskrutik Samajik and Sevahavi Sanstha, Mumbai vs. Commissioner of Income-Tax, (Exempt), Pune

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

ITA 253/PUN/2020[2020-21]Status: DisposedITAT Pune01 Mar 2021AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.253/Pun/2020 िनधा"रण वष" / Assessment Year : 2020-21 Jain Swetambar Terapanthi Shaikshanik Sanskrutik Samajik & Sevahavi Sanstha, C/O Rajkumar Jaju, E/302, Ashok Nagar, Vazira Naka, Borivali (W), Mumbai-400091. .......अपीलाथ" / Appellant Pan : Aabaj6455G बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Shri Prakash G. Jhunjhunwala Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 01.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 01.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Pune Dated 31.01.2020 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (“The Act” For Short) Denying The Approval Of The Appellant Trust U/S 80G Of The Act. 2. Briefly The Facts Of The Case Are As Under :- The Appellant Is A Society Registered Under The Bombay Public Act, 1950. The Appellant Was Formed With The Following Objects :- “(I) To Set-Up & Promote Education To Girls, Poors, Orphans, Child, Elderly Persons Etc; (Ii) To Promote Sports Of Various Kinds;

For Appellant: Shri Prakash G. JhunjhunwalaFor Respondent: Shri Deepak Garg
Section 12ASection 80GSection 80G(5)(vi)

Ess Kay Foundation, Jaipur vs. CIT(E), Jaipur

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

ITA 304/JPR/2020[2020-21]Status: DisposedITAT Jaipur01 Mar 2021AY 2020-21
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri Amrish Bedi (CIT) a
Section 12ASection 12A(2)Section 13(8)Section 2(15)Section 80G

Ess Kay Foundation, Jaipur vs. CIT (E), Jaipur

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

ITA 303/JPR/2020[2020-21]Status: DisposedITAT Jaipur01 Mar 2021AY 2020-21
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri Amrish Bedi (CIT) a
Section 12ASection 12A(2)Section 13(8)Section 2(15)Section 80G

Shree Veeralayam Jain Ahinsa Tirth, Pune vs. Commissioner of Income-Tax, (Exemption), Pune

In the result, the appeal of the assessee stands allowed

ITA 942/PUN/2019[N.A]Status: DisposedITAT Pune22 Feb 2021

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.942/Pun/2019 Shree Veeralayam Jain Ahinsa Tirth, 34, New Khadki Bazar, Khadki, Pune-411003. .......अपीलाथ" / Appellant Pan : Aarts1393P बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Smt. Deepa Khare Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 22.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Pune Dated 30.05.2019 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (“The Act” For Short) Denying The Approval U/S 80G(5)(Vi) Of The Act. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On Facts Of The Case & In Law, The Ld. Cit(Exemptions), Pune Has Erred In Rejecting The Application For Grant Of Approval Under Section 80G(5)(Vi) Of The Income Tax Act, 1961 Vide Order Dated 30.05.2019. 2. On Facts Of The Case, The Order Dated 30.05.2019 Passed By The Ld.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)Section 80G(5)(vi)

M/S Sampoorna Samiti, Jabalpur vs. Commissioner of Income Tax (Ex), Bhopal

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 23/JAB/2020[-]Status: DisposedITAT Jabalpur02 Feb 2021

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 12ASection 13(3)Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

Ganga Education Society, Ichalkaranji vs. Commissioner of Income-Tax, Exemption, Pune

In the result, appeal of the assessee in ITA No

ITA 598/PUN/2020[NA]Status: DisposedITAT Pune06 Jan 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 12ASection 80G(5)(vi)