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)

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

In the result, appeal of the assessee in ITA No

ITA 597/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)

Bgsal Cf Try, Jaipur vs. CIT(Exemption), Jaipur

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

ITA 224/JPR/2020[2019-20]Status: DisposedITAT Jaipur05 Jan 2021AY 2019-20

Bench: The Ld Cit(E) For Seeking Registration U/S 80G Of The Act. Subsequently, Notices Were Issued Seeking Information & Documents From The Assessee-Trust & Considering The Submissions So Filed By The Assessee-Trust, The Ld. Cit(E) Held That The Assessee-Trust Is A Private Religious Trust & Therefore, Cannot Be Held 2 Bgsal Cf Try Vs. Cit(E)

For Appellant: Shri Laxman Singh (Trustee)For Respondent: Shri Amrish Bedi (CIT) a
Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(vi)

M/S. Madhu Silica Pvt. Ltd., Bhavnagar vs. The ACIT., Circle-1, Bhavnagar

In the result, the appeal of the assessee is partly allowed

ITA 37/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 37/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 M/S Madhu Silica Pvt. Ltd., A.C.I.T., Plot No.147, Gidc, Vs. Circle-1, Vartej, Bhavnagar. Bhavnagar-364060

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10(34)Section 14ASection 234ASection 271(1)(c)Section 35

Maharashtra Institute of Research and Development, Kolhapur vs. Commissioner of Income-Tax, (Exemption), Pune

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

ITA 176/PUN/2019[N.A]Status: DisposedITAT Pune05 Nov 2020

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.176/Pun/2019 Maharashtra Institute Of Research & Development, 246A, Maharashtra Market, Tarabai Park, Kolhapur-416003. .......अपीलाथ" / Appellant Pan : Aaatt1562A बनाम / V/S. Cit (Exemption), ……""यथ" / Respondent Pune. Assessee By : Shri Pramod S. Shingate Revenue By : Shri Shekhar L. Gajbhiye सुनवाई क" तारीख / Date Of Hearing : 06.11.2020 घोषणा क" तारीख / Date Of Pronouncement : 06.11.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Society Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Pune Dated 27.12.2018 Passed U/S 80G(5)(Vi) Of The Income Tax Act, 1961 (For Short “The Act”) Denying The Approval Under The Provisions Of Section 80G(5) Of The Act. 2. The Appellant Society Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Ld Cit Erred In Rejecting Renewal Of Recognition U/S 80G On The Ground Of Not Having Been Satisfied About The Charitable Nature Of Activities Of The Trust Or Genuineness Of Its Activities In Spite Of The Fact That The Appellant Trust Has Continued The Same Activities As In The Past & All Documents As Called For By The Ld. Cit Were Submitted By It.

For Appellant: Shri Pramod S. ShingateFor Respondent: Shri Shekhar L. Gajbhiye
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

Borisu Sesang Foundation, Gurgaon vs. CIT(E), Chandigarh

In the result, appeal of the Assessee allowed for statistical purposes

ITA 1392/DEL/2018[-]Status: DisposedITAT Delhi21 Oct 2020

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Manoj Kumar, C.AFor Respondent: Shri Sanjay Goyal, CIT-DR
Section 12ASection 80GSection 80G(5)(vi)

Mannulal Jagannath Das Trust Hospital, Jabalpur vs. Commissioner of Income Tax (E), Bhopal

In the result, the appeal is allowed for statistical purposes

ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19

Bench: S/Shri Nrs Ganesan & Sanjay Arora

Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

Arya Samaj Mandir, Bhilwara vs. Commissioner of Income Tax (Exemption), Jaipur

ITA 1081/JPR/2019[0]Status: DisposedITAT Jaipur03 Sept 2020
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri B.K. Gupta , CIT- DR
Section 12ASection 80GSection 80G(5)(vi)

Saina Jan Sewa Samiti, Bareilly vs. Commissioner of Income Tax (E), Lucknow

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

ITA 499/LKW/2019[NA]Status: DisposedITAT Lucknow19 Mar 2020

Bench: Shri. A. D. Jain & Shri B.R.R. Kumarassessment Year: N.A. Saina Jan Sewa Samiti, V. Cit(Exemption), Vill. Prahladpur Bhojpura, Lucknow Bareilly Tan/Pan: Aajas4702R (Appellant) (Respondent) Appellant By: Shri Sharad Tandon, Advocate Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 16 03 2020 Date Of Pronouncement: 19 03 2020 O R D E R

For Appellant: Shri Sharad Tandon, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 80GSection 80G(5)Section 80G(5)(vi)

Talensetu Skill Training Foundation, Pune vs. CIT (Excemption), Pune

In the result, the appeal is allowed for statistical purposes

ITA 269/PUN/2020[2019-20]Status: DisposedITAT Pune11 Mar 2020AY 2019-20

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurytalensetu Skill Training Foundation, Vs. Cit (Exemption), Office No.21-21/A To 22-22A, Pune 2Nd Floor, Kunal Plaza, Pune – 411 019 Pan : Aahct0351R Appellant Respondent

Section 12ASection 80G(5)(vi)

Gurudhan Ashram, Khandwa vs. CIT (Excemption), Bhopal

In the result, appeal of the assessee in ITANo

ITA 471/IND/2018[18-19]Status: DisposedITAT Indore23 Jan 2020

Bench: Shri Kul Bharat & Shri Manish Borad

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

Gurudhan Ashram, Khandwa vs. CIT (Excemption), Bhopal

In the result, appeal of the assessee in ITANo

ITA 470/IND/2018[18-19]Status: DisposedITAT Indore23 Jan 2020

Bench: Shri Kul Bharat & Shri Manish Borad

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

Digestive Diseases Care Foundation., Ludhiana vs. Commissioner of Income Tax (Exemption), Chandigarh

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

ITA 210/ASR/2019[2018-19]Status: DisposedITAT Amritsar25 Nov 2019AY 2018-19

Bench: Shri N.K. Choudhry, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.210/Asr/2019 ("नधा"रणवष" / Assessment Year: 2018-19) Digestive Diseases Care Vs. Cit (Exemptions) Foundation Chandigarh. 6E, Tagore Nagar, Ludhiana, Punjab-141 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabad 8925 F (Appellant) .. (Respondent)

For Appellant: Sh. Subhash Jain, CA &For Respondent: Smt. Prabhjot Kaur, CIT(DR)
Section 12ASection 80GSection 80G(5)(vi)

Kalinga International Foundation Trust, Bhubaneswar vs. CIT(Exemption), Bhubaneswar

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

ITA 203/CTK/2019[2019-20]Status: DisposedITAT Cuttack19 Nov 2019AY 2019-20

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

For Appellant: Shri G.Naik/Rajat KarFor Respondent: Shri S.M.Keshkamat
Section 12ASection 2(15)Section 80G(5)(vi)

Kalinga International Foundation Trust, Bhubaneswar vs. CIT(Exemption), Bhubaneswar

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

ITA 202/CTK/2019[2019-10]Status: DisposedITAT Cuttack19 Nov 2019AY 2019-10

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahu

For Appellant: Shri G.Naik/Rajat KarFor Respondent: Shri S.M.Keshkamat
Section 12ASection 2(15)Section 80G(5)(vi)

M/S. Vidyashilp Community Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 1619/BANG/2019[2018-19]Status: DisposedITAT Bangalore15 Nov 2019AY 2018-19

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Vidyashilp Community Trust, The Commissioner Of 6437, Jakkur, Income Tax Vs. Bangalore – 560 064. (Exemptions), Pan: Aactv5361R Bangalore. Appellant Respondent Assessee By : Smt. Sheetal Borkar, Advocate Revenue By : Shri Muzaffar Hussain, Cit (Dr) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 15.11.2019

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 12ASection 80Section 80GSection 80G(5)(vi)

Women'S Synergy, New Delhi vs. CIT (Exemptions), New Delhi

ITA 1412/DEL/2016[2015-16]Status: DisposedITAT Delhi14 Nov 2019AY 2015-16

Bench: Shri Prashant Maharishi & Shri K.N.Charywomen’S Synergy, Vs. Cit(Exemptions), 81, Anupam Apartments, New Delhi B-13, Vasudhara Enclave, New Delhi Pan: Aaatw2945A (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR
Section 80GSection 80G(5)(vi)

Gramya Vikas Sangathan, Nabarangpur vs. CIT (Exemptions), Hyderabad

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

ITA 38/CTK/2019[2018-19]Status: DisposedITAT Cuttack08 Nov 2019AY 2018-19

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.38/Ctk/2019 (नििाारण वषा / Assessment Year :Na) Gramya Vikas Sangathan, Vs. Cit(Exemptions), At-Tota Sahi, Hyderabad-500004 Po/Dist-Nabarangapur, Odisha-764059 स्थायी लेखा सं./Panno. : Aaatg 7179 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri G.Naik/Rajat Kar,Advocates िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr

For Appellant: Shri G.Naik/Rajat Kar,AdvocatesFor Respondent: Shri S.M.Keshkamat, CITDR
Section 11(1)(a)Section 143(3)Section 80GSection 80G(5)(vi)

Young Bodhisatya Society India, Lucknow vs. Commissioner of Income Tax (Exemption), Lucknow

In the result, appeal of the assessee stands dismissed

ITA 525/LKW/2018[NA]Status: DisposedITAT Lucknow06 Sept 2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Young Bodhisatya Society V. Cit (Exemption) India (Ybs India) Lucknow Jetvan, E-367, Sector I, Lda Colony, Kanpur Road, Lucknow Tan/Pan:Aaaay1393B (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Alka Singh, D.R. Date Of Hearing: 22 08 2019 Date Of Pronouncement: 06 09 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit (Exemption), Lucknow, Dated 23/4/2018, Rejecting The Application Of The Assessee For Approval Under Section 80G(5)(Vi) Of The Income Tax Act, 1961. 2. This Appeal Was Taken Up For Hearing On 22/8/2019, But None Has Appeared On Behalf Of The Assessee, Despite Issuance Of Notice Through Rpad, Which Has Been Returned Unserved By The Postal Authorities With The Remark “The Door Of The Addressee’S House Is Under Lock For A Long Period. At Present No One Reside At The Given Address. Hence Returned.” The Notice Was Sent To The Assessee On The Address Given In Form No.36. Since The Assessee Did Not Appear, It Appears That The Assessee Is Not Interested In Prosecuting The Appeal. As Such, We

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R
Section 80G(5)(vi)

Shrimathi Rangamma Educational Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 943/BANG/2019[2018-19]Status: DisposedITAT Bangalore06 Sept 2019AY 2018-19

Bench: Shri B.R.Baskaran & Smt Beena Pillaiita Nos.943 & 944(Bang)/2019 (Assessment Years : 2018-19) Shrimathi Rangamma Educational Trust, No.638, I Main Road, K R Puram, New Extension, Bangalore -560 036 Pan No.Aarts1783M Appellant Vs The Commissioner Of Income Tax, (Exemptions), Bangalore Respondent Appellant By : Shri Suraj S Singri, Ca Revenue By : Dr.P.V.Pradeep Kumar, Addl.Cit

For Appellant: Shri Suraj S Singri, CAFor Respondent: Dr.P.V.Pradeep Kumar, Addl.CIT
Section 12ASection 80G(5)(vi)

Eternal Foundation, Jaipur vs. Commissioner of Income Tax (E), Jaipur

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

ITA 1505/JPR/2018[0]Status: DisposedITAT Jaipur22 Jul 2019
For Appellant: Shri PC Parwal (CA)For Respondent: Shri BK Gupta (CIT)
Section 12ASection 13(1)Section 293CSection 80GSection 80G(5)(vi)