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Section 80G

Latest Articles


Common Mistakes to Avoid During Section 80G(5) Registration

Corporate Law : Learn common mistakes NGOs make during 80G(5) registration and how to avoid delays or rejections by ensuring accurate documents an...

April 27, 2025 432 Views 0 comment Print

Budget 2025: 10-Year Registration for Small Trusts

Income Tax : Budget 2025 proposes a 10-year registration for small charitable trusts with income under ₹5 crores, aiming to reduce compliance...

February 4, 2025 3117 Views 0 comment Print

Maximizing Tax Benefits with Section 80G Donations

Income Tax : Learn how to maximize tax deductions with Section 80G for donations to approved funds and institutions. Find out eligibility, paym...

October 11, 2024 2835 Views 0 comment Print

CSR Expenses: A Comprehensive Analysis of Tax Deductibility

CA, CS, CMA : Discover which companies qualify for CSR under the Companies Act, 2013, the scope of eligible activities, tax implications, and co...

August 28, 2024 3828 Views 3 comments Print

FAQs on taxation of charitable or religious trusts under Income Tax Act, 1961

Income Tax : AQs on charitable trusts, covering registration under Section 12AB, income tax rules, donation management, audit requirements, and...

August 23, 2024 8499 Views 2 comments Print


Latest News


Section 80G Amendment: National Sports Fund Update

Corporate Law : Finance Bill 2024 updates Section 80G to reflect "National Sports Development Fund" and changes approval procedures for charities....

July 24, 2024 363 Views 0 comment Print

Budget 2024: Amendment to Section 80G Timelines for Approval Applications

Income Tax : Explore amendments to section 80G for filing approval applications by funds and institutions, effective from October 2024, ensurin...

July 24, 2024 1212 Views 0 comment Print

Timelines for Trusts & Funds Seeking Tax Exemption & Approval: Section 12AB & 80G

Income Tax : Learn about the updated timelines for processing applications by trusts, funds, and institutions seeking tax exemption under secti...

July 24, 2024 954 Views 0 comment Print

Ambiguity of Trust provisions under Income Tax Act: CAAS Surat Raises Concerns

CA, CS, CMA : Explore the ambiguity of Trust provisions under the Income Tax Act highlighted by Chartered Accountants Association Surat (CAAS). ...

January 6, 2024 9480 Views 0 comment Print

CAG report on Income Tax Exemptions to Charitable Trusts & Institutions

Income Tax : CAG noticed ineffective monitoring of accumulation of income and its utilization, ineffective monitoring of receipts and utilizati...

August 9, 2022 1548 Views 0 comment Print


Latest Judiciary


ITAT Orders Re-Verification of Religious Expense Under 5% Threshold in Section 80G(5)

Income Tax : ITAT Ahmedabad restored matter of registration under section 80G(5)(iii) of the Income Tax Act to the file of CIT(E) for verificat...

April 29, 2025 153 Views 0 comment Print

Assessee with Provisional 80G Registration Eligible for Final Registration; Six-Month Window Starts After Grant

Income Tax : ITAT Chandigarh remits FI Foundation’s 80G registration case back to CIT(E) for examination on merits after application rejectio...

April 27, 2025 441 Views 0 comment Print

Section 80G Approval can’t be Denied for Receiving School/Tuition/Exam Fees: ITAT Bangalore

Income Tax : ITAT Bangalore rules in favor of Anugraha Education Trust, clarifies 80G approval does not depend on fee receipts being donations....

April 24, 2025 108 Views 0 comment Print

Dismissal of application u/s. 80G(5) not justified in view of CBDT Circular 7/2024

Income Tax : ITAT Surat held that the application in Form No.10AB u/s 80G(5) of the Income Tax Act cannot be dismissed as barred by limitation...

April 22, 2025 225 Views 0 comment Print

AO Lacks Authority to Deny Section 11 Exemption After Granting Section 12AA Registration

Income Tax : ITAT Mumbai: Valid 12AA registration bars AO from denying Sec 11 exemption by re-examining charitable objectives. Key ruling expla...

April 21, 2025 1026 Views 0 comment Print


Latest Notifications


Notification under Section 80G(2)(b) for Shree Ramanuj Kot Trust Indore

Income Tax : Explore the notification under section 80G(2)(b) of the Income Tax Act 1961 for Shree Ramanuj Kot Trust in Indore. Details of vali...

April 23, 2024 1782 Views 0 comment Print

CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds

Income Tax : The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompas...

June 23, 2023 10599 Views 1 comment Print

CBDT amends Income-tax Rules for Provisional Approval under Section 80G

Income Tax : CBDT issued Notification No. 34/2023-Income Tax, dated May 30, 2023 & introduces amendments to rule 11AA of Income-tax Rules, ...

May 30, 2023 14289 Views 0 comment Print

CBDT extends last date for filing of Form No.10AB

Income Tax : CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of th...

March 31, 2022 14235 Views 0 comment Print

CBDT notifies ‘Maa Umiya Temple’ under Section 80G(2)(b)

Income Tax : CBDT vide Notification No. 36/2021-Income Tax Dated:  23rd April, 2021 notifies ‘Maa Umiya Temple managed by Vishv Umiya Fo...

April 23, 2021 1821 Views 0 comment Print


ITAT Ahmedabad Set Aside Indian Red Cross Section 80G Approval Rejection 

April 5, 2025 129 Views 0 comment Print

ITAT Ahmedabad overturns CIT(E)’s rejection of Indian Red Cross’s 80G approval, citing ignored submissions and directs fresh adjudication.

Rejection of registration application is justified if the assessee fails to provide necessary details

April 5, 2025 159 Views 0 comment Print

ITAT Raipur held that application for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act rightly rejected since assessee, without any justifiable reason, failed to provide requisite details/ documents specifically called by CIT(E).

Rejection of application for registration u/s. 10(23C) for acts not yet undertaken is not justifiable

April 3, 2025 378 Views 0 comment Print

Since the status of assessee changed from society to Section 8 Company, it had filed an application in Form no.56D, on 11/04/2008, seeking grant of fresh approval u/s. 10(23C)(vi) of the Income tax Act, 1961.

Section 80G Registration Cannot Be Denied for Typographical Errors in Clause Selection

April 1, 2025 363 Views 0 comment Print

ITAT Mumbai ruled that a show-cause notice must be issued before rejecting an 80G application. The case involved a trust’s inadvertent filing error.

ITAT Orders Reconsideration of Trust Registration Due to Curable Issues

April 1, 2025 255 Views 0 comment Print

ITAT Jaipur directs CIT(E) to review OP Dargar Foundation’s rejected 12AB registration, citing curable defects & natural justice. Delay condoned based on Katiji Judgment.

Section 80G deduction eligible on CSR Expenditure, Even if Mandated by Companies Act: ITAT Delhi 

March 31, 2025 4893 Views 0 comment Print

ITAT Delhi rules in favor of Schenker India, allowing CSR donations under Section 80G despite mandatory nature. Read key takeaways from the case.

ITAT Raipur Set Aside Rejection of Section 80G Registration Without Notice 

March 30, 2025 207 Views 0 comment Print

ITAT Raipur rules that rejection of 80G registration for Bhagwan Mahaveer Jain Relief Trust without a show-cause notice violates natural justice. Case remanded for review.

ITAT Mumbai Remands Charity Registration & Exemption Cases Back to CIT(E)

March 30, 2025 180 Views 0 comment Print

ITAT Mumbai sends Simple Vedas Foundation’s 12AB & 80G rejection cases back to CIT(E) for fresh assessment after insufficient opportunity to submit details.

ITAT Surat Allows Rectification of Form 10AB for Section 12A/12AB registration   

March 26, 2025 501 Views 0 comment Print

ITAT Surat allows Swaminarayan Gadi Trust to rectify errors in its tax exemption applications under Sections 12A/12AB and 80G(5) of the Income Tax Act.

Anonymous Donations to Sai Baba Sansthan Trust Not Taxable Under Section 115BBC: ITAT Mumbai

March 25, 2025 60 Views 0 comment Print

ITAT Mumbai held that Sai Baba Sansthan Trust being both charitable and religious trust falls within exceptions provided under section 115BBC(2) and hence anonymous donations received is not liable to be taxed under section 115BBC of the Income Tax Act.

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