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

The decision most relied on for Section 80G(5B) is Upper Ganges Sugar Mills Ltd. v. CIT (93 Taxmann 645), cited in 25 of the 78 judgments on BharatTax that turn on this section.

Leading authorities on Section 80G(5B)

Upper Ganges Sugar Mills Ltd. v. CIT
93 Taxmann 645 · 1997 · Supreme Court
25
citing judgments

An institution or fund is deemed to be one to which section 80G applies even if it incurs expenditure of a religious nature not exceeding five per cent. of its total income, overriding Explanation 3 to section 80G(5)(ii).

Yug Chetna Parmarth Trust v. CIT
44 Taxmann.com 446 · 2014 · Reported
14
citing judgments
CIT v. Barkate Saifiyah Society
213 ITR 492 · 1995 · High Court
13
citing judgments
CIT v. Sri Radha Raman Niwas Trust
42 Taxmann.com 77 · 2014 · High Court
13
citing judgments
Gurukrupa Foundation v. CIT(E)
172 Taxmann.com 737 · 2025 · ITAT
6
citing judgments
Jaipur in Shiv Ratan Rathi Foundation v. CIT
20 Taxmann.com 221 · 2012 · Reported
6
citing judgments
ACIT v. Teleperformance Global Service\nPvt. Ltd.
170 Taxmann.com 81 · 2025 · Reported
5
citing judgments
Jay Mataji Charitable Trust v. Commissioner
160 Taxmann.com 276 · 2024 · Reported
4
citing judgments
Tirumala Tirupati Devasthanam v. Chief C.I.T
251 ITR 849 · 2001 · High Court
4
citing judgments
International Pentecostal Church of God v. ITO
11 Taxmann.com 91 · 2011 · Reported
3
citing judgments

Judgments on Section 80G(5B)

RANIMA SARVAJANIK CHARITABLE TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 1447/AHD/2025[NA]Status: DisposedITAT Ahmedabad27 Mar 2026
Section 12ASection 80GSection 80G(5)

SANSKRUTI EDUCATION TRUST,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 2033/AHD/2025[NA]Status: DisposedITAT Ahmedabad12 Mar 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Yogesh Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 80GSection 80G(5)

SHRI P P VASUDEVANAND SARASWATI TEMBE SWAMI MAHARAJ & SHRI P P LOKNATHTIRTH SWAMI MAHARAJ TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 9/PUN/2026[2026-27]Status: DisposedITAT Pune12 Mar 2026AY 2026-27

Bench: Shri R. K. Panda & Shri Vinay Bhamoreshri P P Vasudevanand Saraswati Tembe Cit(Exemption), 42/17, Shri Vasudeo Niwas, Pune Vs. Vasudev Ashram Road, Erandavana, Pune – 411004 Pan: Aaats4766M (Appellant) (Respondent) Assessee By : Shri Abhay Avachat Department By : Shri Amit Bobde, Cit Date Of Hearing : 12-03-2026 Date Of Pronouncement : 12-03-2026

For Appellant: Shri Abhay AvachatFor Respondent: Shri Amit Bobde, CIT
Section 80GSection 80G(5)

KALABHARTI CHARITABLE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 225/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, CAFor Respondent: Shri R P Rastogi, CIT-DR
Section 2(15)Section 80GSection 80G(5)

OM SEVA DHAM,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 2145/AHD/2024[NA]Status: DisposedITAT Ahmedabad23 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleom Seva Dham, The Commissioner Of Income Vs. 37 Swapnasrushti Township, Tax (Exemption), Talaja Road, Ahmedabad. Opp Top 3 Cinema, Bhavnagar-364002. [Pan : Aaato4182 F] (Appellant) .. (Respondent) Appellant By : Shri Vivek Chavda, Ar Respondent By: Shri R P Rastogi, Cit. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 23.02.2026

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri R P Rastogi, CIT. DR
Section 80GSection 80G(5)

SHREE MODHESHWARI DE vs. THAN TRUST AHMEDABAD,AHMEDABADVS.THE CIT(EXEMPTION), AHMEDABAD

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

ITA 145/AHD/2025[NA]Status: DisposedITAT Ahmedabad20 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleshree Modeshwari Devsthan The Commissioner Of Income Vs. Trust Ahmedabad, Tax (Exemption), New Vidya Vihar Society, Ahmedabad. Nr. Ramji Mandir, Ranip, Ahmedabad-382480. [Pan : Aawts1528 D] (Appellant) .. (Respondent) Appellant By : Shri S N Divatia, With Shri Samir Vora, Ar Respondent By: Shri R P Rastogi, Cit. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 20.02.2026

For Appellant: Shri S N Divatia, with Shri Samir Vora, ARFor Respondent: Shri R P Rastogi, CIT. DR
Section 80GSection 80G(5)Section 80G(5)(ii)

TRILOK FOUNDATION CHARITABLE TRUST,NA vs. ARIVS.CIT(EXEMPTION), AHMEDABAD

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

ITA 894/SRT/2025[2026-27]Status: DisposedITAT Surat04 Feb 2026AY 2026-27

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambletrilok Foundation Charitable The Commissioner Of Income Vs. Trust, Tax Exemption, 207, Rameshwar Apartment, Ahmedabad. Station Road, Navsari-396445. [Pan : Aaett5522 G] (Appellant) .. (Respondent) Appellant By : Shri Manoj Makhania, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 23.01.2026 Date Of Pronouncement 04.02.2026

For Appellant: Shri Manoj Makhania, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 80GSection 80G(5)Section 80G(5)(ii)

OM TAPOVAN CHARITABLE TRUST,ANKLESHWAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 223/SRT/2025[NA]Status: DisposedITAT Surat03 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Yogesh Shah, ARFor Respondent: Shri Mukesh Jain, CIT-DR
Section 12ASection 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

SHRI JAIN SWETAMBER TERAPANTHI SABHA TRUST UTTAR AHMEDABAD,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 1107/AHD/2025[NA]Status: DisposedITAT Ahmedabad21 Jan 2026

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

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

JASHWANT SHAH CHARITABLE TRUST ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS MUMBAI , MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 5082/MUM/2025[2025-26]Status: DisposedITAT Mumbai20 Jan 2026AY 2025-26

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethjashwant Shah Charitable Vs. Commissioner Of Income Tax Trust, A-Aidun Building, 1St (Exemptions), Mumbai. Room No.601, 6Th Floor, Cumballa Hill Dhobi Talao Lane, John Crasto Lane, Mumbai- Mtnl Te Building, Pedder Road, Dr. 400002. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. Pan/Gir No:Aaatj0479Q (Appellant) (Respondent) Appellant By Shri Jitendra Singh, Advocate Respondent By Shri Vivek Perampurna (Cit-Dr) Date Of Hearing 20.01.2026 Date Of Pronouncement 16.02.2026

Section 12ASection 234BSection 80GSection 80G(5)Section 80G(5)(ii)

JAIN DARSHAN SWADHYAY SANGH,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS MUMBAI, MUMBAI

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

ITA 5081/MUM/2025[2025-26]Status: DisposedITAT Mumbai20 Jan 2026AY 2025-26

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethjain Darshan Swadhyay Vs. Commissioner Of Income Tax Sangh. (Exemptions), Mumbai. A-Aidun Building, 1St Dhobi Room No.601, 6Th Floor, Cumballa Hill Talao Lane, Dhobi Talao, Mtnl Te Building, Pedder Road, Dr. Mumbai-400002. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. Pan/Gir No:Aabtj2477R (Appellant) (Respondent) Appellant By Shri Jitendra Singh, Advocate Respondent By Shri Vivek Perampurna (Cit-Dr) Date Of Hearing 20.01.2026 Date Of Pronouncement 16.02.2026

Section 11Section 12ASection 234BSection 80GSection 80G(5)

BHAKTIDHAM SEVA TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 33/AHD/2025[NA]Status: DisposedITAT Ahmedabad08 Jan 2026

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: Na Bhaktidham Seva Trust Cit (Exemption), 51 Punit Nagar Vibhag-2, Ahmedabad - 380015 Nr. Mayur Pankh Society, Satellite, Vs. Ahmedabad - 380015 [Pan – Aactb 9202 H] (Appellant) (Respondent) Assessee By Shri Sn Divetia, Ar & Shri Samir Vora, Ar Revenue By Shri Rignesh Das, Cit- Dr Date Of Hearing 17.12.2025 Date Of Pronouncement 08.01.2026 O R D E R

Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

GAYATRI PARIWAR TRUST,FARIDABAD vs. INCOME TAX OFFICER, WARD 2(1), FARIDABAD

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

ITA 6154/DEL/2024[NA]Status: DisposedITAT Delhi04 Dec 2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshgayatri Pariwar Trust, Vs. Income Tax Officer, 3813, 2Nd Floor, Sanjay Ward-2(1), Colony, 23 Nit, Faridabad Faridabad (Appellant) (Respondent) Pan: Aactg7041B

For Appellant: Shri Suresh K. Gupta, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 12ASection 80GSection 80G(5)(iii)

DHARAMDAS CHARITABLE TRUST NA vs. ARI,NAVSARIVS.THE CIT(EXEMPTION), AHMEDABAD

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

ITA 73/AHD/2025[NA]Status: DisposedITAT Ahmedabad27 Nov 2025

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri R P Rastogi, CIT. DR
Section 12ASection 80GSection 80G(5)

SHREE BRAHMAJYOTI SANSKAR DHAM TRUST ,SURAT vs. THE COMMISSIONER OF INCOME TAX, (EXEMPTION) AHMEDABAD , AHMEDABAD

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

ITA 74/SRT/2025[2025-26]Status: DisposedITAT Surat31 Oct 2025AY 2025-26

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.74/Srt/2025 Assessment Year: (2025-26) (Hybrid Hearing) Shree Brahmajyoti Sanskar Dham Trust, Vs. Cit (Exemption), 9, Gopal Krushna Society, Behind Arihant Ahmedabad Park, Ambika Niketan, Athwalines, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts9225R (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 31/10/2025

Section 12ASection 2(15)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

JAYSHREE GOPALLALJI HAVELI CHARITABLE TRUST-UJALVAV,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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

ITA 220/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Oct 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.220/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Jayshree Gopallalji Haveli The Cit (Exemption) बनाम/ Charitable Trust-Ujalvav Ahmedabad – 380 015 V/S. At Ujalvav, Umrala Bhavnagar – 364 290 "थायी लेखा सं./Pan: Aaetj 3303 P (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mohit Balani, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 80GSection 80G(5)

ANANDABAVA SEVA SANSTHA GAUSHALA TRUST JAMNAGAR,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 31/RJT/2025[2024-25]Status: DisposedITAT Rajkot21 Oct 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 31/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner Of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata2817K (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 22/07/2025 Date Of Pronouncement : 21/10/2025

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 2(15)Section 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)

SHRI KAKA VALLABHJI GRUHVALLABHIYA TRUST,PORBANDAR vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 123/RJT/2025[2025-26]Status: DisposedITAT Rajkot16 Oct 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.123/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2025-26) Shri Kaka Vallabhji Gruhvallabhya Trust Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar Shree Chandragopalji Govedhaneshji Maharaj, Vekurdi Plot, Bhavan, Nr. Sachin Tower, 100Ft Porbandar - 360575 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6624H (Appellant) (Respondent) Appellant By : Shri Viral Vajani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 24/07/2025 Date Of Hearing Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Viral Vajani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

NIRAKAR TRUST,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1083/AHD/2025[NA]Status: DisposedITAT Ahmedabad09 Oct 2025

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : - Nirakar Trust Cit(Exemption) 11, Anandsagar Apartment Vejalpur Anand Sagar Society Ahmedabad. Jetalpur Road Vadodara 390 007 Pan : Aabtn 8200 G (Applicant) (Responent) : Shri Viranch Modi, Ca Assessee By : Shri Alpesh Parmar, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Alpesh Parmar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)

MEENA SAMAJ SEVA SAMITI TRUST,GANDHIDHAM vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 90/RJT/2025[2024-25]Status: DisposedITAT Rajkot08 Oct 2025AY 2024-25
Section 80GSection 80G(5)Section 80G(5)(iii)

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