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

Income-tax Act, 2025: s.133

Section 80G(5B) 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(5B) is Upper Ganges Sugar Mills Ltd. v. CIT (93 Taxmann 645), cited in 25 of the 145 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

An institution is disentitled from approval under section 80G(5) if its trust deed contains even a single religious object, as it is not established wholly for charitable purposes. This applies even if the trust also has charitable objects or if section 80G(5B) is considered.

CIT v. Barkate Saifiyah Society
213 ITR 492 · 1995 · High Court
13
citing judgments

Section 13(1)(b) of the Income Tax Act, 1961, which denies exemption, applies only to trusts that are purely for charitable purposes. If a trust has both charitable and religious objects, section 13(1)(b) is not applicable, and such a trust may be entitled to exemption under section 11.

CIT v. Sri Radha Raman Niwas Trust
42 Taxmann.com 77 · 2014 · High Court
13
citing judgments

Carrying out 'sewa puja' and 'Akhand Naam Sankirtan' in an Ashram constitutes a charitable activity under Section 2(15), and such activities do not justify rejection of registration under Section 12A or approval under Section 80G unless proven to be for a specific community.

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)

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

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

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

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

Shree Sthanakvasi Jain Sangh Jivrajpark, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 372/AHD/2025[NA]Status: DisposedITAT Ahmedabad08 Oct 2025

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Divyakant Parikh, ARFor Respondent: Shri R P Rastogi, CIT.DR
Section 12ASection 80GSection 80G(5)Section 80G(58)

Shree Laxminarayan Education and Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 340/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Sept 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)Section 80G(5)Section 80G(5)(ii)

Shree Kashtbhanjan Education and Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 339/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Sept 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)Section 80G(5)Section 80G(5)(ii)

Shree Narayan Cultural Mission, Vadodara vs. CIT (Exemption), Ahemdabad

In the result, the appeal is allowed for statistical purposes

ITA 667/AHD/2025[N.A]Status: DisposedITAT Ahmedabad23 Sept 2025
Section 80GSection 80G(5)

Shree Vardhman Samaj Utkarsh Fund, Sabarkantha vs. The CIT(Exemption), Ahmedabad

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

ITA 427/AHD/2025[NA]Status: DisposedITAT Ahmedabad23 Sept 2025

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 2(15)Section 80GSection 80G(5)Section 80G(58)

Smt. Lilavatiben Venilal Dalal Trust, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 169/SRT/2025[NA]Status: DisposedITAT Surat16 Sept 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethsaa Atte &./Ita No.169/Srt/2025

Section 254(1)Section 80GSection 80G(5)Section 80G(5)(iii)

Prayatna Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 374/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Sept 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Rignesh Das, CIT- DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

C L Shah Charitable Trust, Vadodara vs. The CIT(Exemption), Ahmedabad

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

ITA 337/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Sept 2025

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No.337/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A. C.L. Shah Charitable Trust The Cit (Exemption) बनाम/ A-1, Ganga Jamna Society Ahmedabad – 380 015 V/S. Opp. Golden Siler Apt. Subhanpura Vaodara – 390 023 "थायी लेखा सं./Pan: Aaatc 5225 F (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Ms. Rangoli Gada, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 08/09/2025 घोषणा की तारीख /Date Of Pronouncement: 15/09/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Ms. Rangoli GADA, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 80GSection 80G(5)

Shree Hanumant Pakshighar Charitable Trust-Ujalvav, Bhavnagar vs. The CIT(Exemption), Ahmedabad

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

ITA 221/AHD/2025[NA]Status: DisposedITAT Ahmedabad12 Sept 2025

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhashree Hanumant Commissioner Of Income Pakshighar Charitable Tax (Exemption), Ahmedabad Trust - Ujalvav, Nr Chabutra Mukam Ujalvav, Taluka Umrala, Vs. Bhavnagar – 364320 Gujarat. [Pan – Abets0128Ch]

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

Sudharma Prachar Mandal, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 1304/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Sept 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 1304/Ahd/2025 िनधा"रण वष"/Asstt. Year: Na

For Appellant: NoneFor Respondent: Shri R P Rastogi, CIT.DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

Sheth Sobhagchand Dipchand Choksi and Other Shri Visha Shrimali Vidyotejak, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 178/SRT/2025[NA]Status: DisposedITAT Surat29 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

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

Shri Satya Kabir Saheb Ni Gadi, Jamnagar vs. The Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 129/RJT/2025[2025-2026]Status: DisposedITAT Rajkot28 Aug 2025AY 2025-2026

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.129/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner Of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. Pan : Aabts0260M (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Dushyant Maharshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तारीख /Date Of Hearing : 09/06/2025 घोषणा क" तारीख /Date Of Pronouncement : 28/08/2025 Order Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Wherein The Commissioner Has Denied The Approval Under Section 80G(5)(Iii) Of The Income- Tax Act, 1961 (Hereinafter Referred To As 'The Act') & Rejected The Assessee’S Application Filed In Form No.10Ab For Approval In Clause (Iii) Of First Proviso To Section 80G(5) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. Hon. Cit(Exemption) Erred In Law As Well As On Facts In Rejecting The Registration U/S. 80G(5) By Contending That Major Activities Of Assessee Are Religious In Nature. Hon. Cit(Exemption) Has Not Appreciated The Facts That Although Having Some Of The Shri Kabir Kirti Mandir Kashi

For Respondent: Shri Sanjay Punglia, ld. CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)

Sarvabhaoom Hindu Dharam Srichobees Avtar Tatwagyan Mandir Trust Depalpur, Indore vs. CIT Exemption, Bhopal

ITA 810/IND/2024[NA]Status: DisposedITAT Indore28 Aug 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshisarvabhaoom Hindu Cit (Exemption) Dharam Srichobees Avtar Bhopal Tatwagyan Mandir Trust, बनाम/ Depalpur, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaets4230L Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Raghunath, Cit-Dr Date Of Hearing 26.08.2025 Date Of Pronouncement 28.08.2025

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

Shri Sarvajaink Ganpati Ustav Fund Hira Mention Na vs. Ari, Navsarivs.CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

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

Shri Sant Gajanan Maharaj Pattekar Charitable Trust, Thane vs. CIT Exemption, Pune

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

ITA 170/PUN/2025[-]Status: DisposedITAT Pune20 Aug 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(ii)
Section 80G(5B) Income Tax Act (2025: s.133) — Case Laws | BharatTax