Section 80G of the Income Tax Act

Income-tax Act, 2025: s.133

Section 80G of the Income-tax Act, 1961 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 is Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234), cited in 323 of the 6,482 judgments on BharatTax that turn on this section.

Leading authorities on Section 80G

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Nirav Modi
390 ITR 292 · 2017 · High Court
286
citing judgments

The Principal Commissioner of Income Tax (PCIT) cannot invoke revisionary powers under Section 263 merely on the ground of "inadequate enquiry" by the Assessing Officer (AO) if the AO has conducted an enquiry, examined evidence, and formed a possible view. For Section 263 to apply, the PCIT must demonstrate that the assessment order is both erroneous (contrary to law) and prejudicial to the revenue.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Ananda Social and Educational Trust v. CIT
426 ITR 340 · 2020 · Supreme Court
116
citing judgments

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

CIT v. ITC Ltd.
236 Taxmann 612 · 2016 · High Court
108
citing judgments

When computing deduction under Section 80IA, specifically for inter-unit transfer of power, the benefit cannot be claimed based on rates chargeable by distribution licensees to consumers. The deduction must be computed based on the rate fixed by the Tariff Regulation Commission for sale by electricity generating companies.

Dhanuka & Sons. v. CIT
339 ITR 319 · 2011 · High Court
100
citing judgments

Disallowance under Section 14A for expenditure incurred to earn exempt dividend income (under Section 10(34)) is permissible. The assessee bears the burden to show the source of funds for acquiring shares, regardless of whether those shares are old or recently acquired.

Velu Palandar v. DCIT
83 ITR 683 · 1972 · High Court
94
citing judgments

The opportunity of hearing provided to an assessee must be real, effective, and realistic, not merely notional, and tax authorities are incumbent to decide cases on their merits after affording due opportunity.

CIT v. Fine Jewellery (India) Ltd.
372 ITR 303 · 2015 · High Court
93
citing judgments

An assessment order is not erroneous and prejudicial to the revenue merely because it does not explicitly discuss an issue for which the Assessing Officer had raised queries and the assessee had provided a response. In such a scenario, the Principal Commissioner cannot invoke revisionary powers under Section 263.

JMS Mining (P.) Ltd. v. PCIT
130 Taxmann.com 118 · 2021 · ITAT
93
citing judgments

Donations made as part of Corporate Social Responsibility (CSR) expenditure are eligible for deduction under Section 80G if all conditions of Section 80G are satisfied. Such expenses are not automatically disallowed merely because they are CSR expenditure, in the absence of specific amendments to Section 80G similar to those in Section 37(1).

Judgments on Section 80G

Ai-Jadeed Social Welfare Association, Osmanabad vs. Income Tax Officer, Ward-Exemption, Pune

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

ITA 111/PUN/2024[2018-19]Status: DisposedITAT Pune19 Mar 2024AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteal-Jadeed Social Welfare Vs Ito, Ward-Exemption, Association, At Post Pune. Hangarga, Nal, Tal. Tuljapur, Dist. Osmanabad-413602 Pan: Aabta 3186 G Appellant Respondent Assessee By : Shri Nitin Rander, Ca Revenue By : Shri Umesh Phade, Dr Date Of Hearing : 19/03/2024 Date Of Pronouncement : 19/03/2024 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 28.11.2023 For A.Y.2018-19 As Per The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Holding That The Delay In Filing The Appeal Cannot Be Condoned. The Appellant Prays That The Delay Be Condoned & Appeal Be Taken Up For Hearing. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Ao & Ld. Cit(A) Ought To Have Held That The Assessee Is A Charitable Trust Registered U/Sec. 12A & U/Sec. 80G Of The Income Tax Act, 1961 (Act) & Accordingly, Eligible For Claim Of Exemption U/Sec. 11 Of The Act. 3. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Ao Erred In Disallowing The Claim Of Rs. 86,18,109/- Towards Application Of Income U/Sec. 11 Of The Act. 4. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Not Deciding The Issue On Merits & Not Allowing The Application Of Income On Objects Of The Trust U/Sec. 11 Of Rs. 86,18,109/- & Thereby Treating The Same As Income Of The Appellant. Al-Jadeed Social Welfare Association 5. Without Prejudice To Above Grounds Of Appeal, The Ld. Authorities Erred In Not Allowing The Income Of The Assessee, Being An Educational Institution Substantially Financed By State Government, Is Eligible For Exemption U/Sec. 10(23C)(Iiiab) Of The Act.”

For Appellant: Shri Nitin Rander, CAFor Respondent: Shri Umesh Phade, DR
Section 10Section 11Section 12ASection 80G

Shree Ram Chandra Saraf Seva Nidhi, Kolkata vs. CIT(Exemption), Kolkata

In the result, the appeals of the assessee are treated as allowed for statistical purposes

ITA 50/KOL/2024[00]Status: HeardITAT Kolkata14 Mar 2024

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.49&50/Kol/2024 Shree Ram Chandra Saraf Seva Nidhi……............…...……………....Appellant 1/A, Vansittart Row, Dalhousie, Kolkata-1. [Pan: Aabts5506N] Vs. Cit(Exemption), Kolkata……...............................................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2024 Date Of Pronouncing The Order : March 14, 2024 आदेश / Order Per Bench: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 19.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’], Whereby, The Applications Of The Assessee Have Been Rejected For Provisional Registration As A Charitable Institution U/S 12A Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & U/S 80G Of The Act. 2. The Ld. Counsel For The Assessee Has Submitted That The Assessee Was Earlier Registered As A Charitable Institution U/S 12A Of The Act W.E.F. 1991 & Had Also Been Registered U/S 80G Of The Act. Subsequent To The Amendment Brought Into The Relevant Provisions Of Section 12A & Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020

Section 12ASection 80GSection 80G(5)

Shree Ram Chandra Saraf Saraf Seva Nidhi, Kolkata vs. CIT(Exemption), Kolkata

In the result, the appeals of the assessee are treated as allowed for statistical purposes

ITA 49/KOL/2024[00]Status: HeardITAT Kolkata14 Mar 2024

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.49&50/Kol/2024 Shree Ram Chandra Saraf Seva Nidhi……............…...……………....Appellant 1/A, Vansittart Row, Dalhousie, Kolkata-1. [Pan: Aabts5506N] Vs. Cit(Exemption), Kolkata……...............................................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2024 Date Of Pronouncing The Order : March 14, 2024 आदेश / Order Per Bench: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 19.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’], Whereby, The Applications Of The Assessee Have Been Rejected For Provisional Registration As A Charitable Institution U/S 12A Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & U/S 80G Of The Act. 2. The Ld. Counsel For The Assessee Has Submitted That The Assessee Was Earlier Registered As A Charitable Institution U/S 12A Of The Act W.E.F. 1991 & Had Also Been Registered U/S 80G Of The Act. Subsequent To The Amendment Brought Into The Relevant Provisions Of Section 12A & Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020

Section 12ASection 80GSection 80G(5)