This compilation indexes twelve Income Tax Appellate Tribunal (ITAT) orders — pronounced between June 2026 and September 2026 — in which charitable trusts, societies, and religious institutions challenged rejections or refusals of approval under Section 80G(5)(ii) of the Income-tax Act, 1961. The cases span benches at Jodhpur, Varanasi, Pune, Kolkata, Agra, Delhi, Dehradun, and Raipur, and cover a range of procedural and substantive grounds, including the correct sub-clause under which an application must be filed, the consequences of prior approval (or its absence) under the old regime, and portal-access difficulties that led to delayed filings. This page is designed for tax researchers, in-house counsel, and professional advisors who need a quick-reference index to locate the primary orders before reading the full judgments.

Research index only. This page is a structured case-law index and does not constitute legal or tax advice. Verify all rulings against the full judgment text and check for any subsequent stays, reversals, or CBDT instructions before relying on them.

The statutory framework in one paragraph

Section 80G of the Income-tax Act, 1961 provides a deduction to donors in respect of sums paid to certain funds, charitable institutions, and other approved bodies. Sub-section (5) of Section 80G prescribes the conditions that a fund or institution must satisfy in order to be eligible for approval, and its various clauses — including clause (i) and clause (ii) — govern, respectively, the grant of initial or provisional approval and the grant of regular (five-year) approval to entities that have already been provisionally approved. Applications for approval under Section 80G(5) are required to be filed in Form No. 10AB on the income-tax e-filing portal, and the authority competent to grant or refuse such approval is the Commissioner of Income Tax (Exemptions) [CIT(E)]. The statutory framework was substantially amended with effect from 1 April 2021, creating a new approval regime that replaced the earlier perpetual-approval system; the interplay between the old-regime approvals and the new regime's sub-clauses is a recurring issue in the cases indexed below.

The 12 rulings

1. Shree Jain Swetamber Terapanthi Sabha vs ITO Wd 1, Churu, Churu,Rajasthan

Bench: Income Tax Appellate Tribunal - Jodhpur
Date: 1 September 2026
Sections engaged: 12A, 2(15), 80G, 80G(5), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal was filed against the order dated 25.11.2025 passed by the CIT(Exemptions), Jaipur in Form No. 10AD, rejecting the application filed by the assessee in Form No. 10AB for approval under Section 80G(5) of the Income-tax Act, 1961 (ITA No. 1129/Jodh/2025; Assessment Year 2027-28). One of the grounds raised by the assessee was that the CIT(E) committed an apparent mistake by examining and relying upon the Trust Deed of an entirely different entity, indicating non-application of mind and non-consideration of material placed on record.

2. Sri Das Foundation,Varanasi vs CIT Exemption, Lucknow

Bench: Income Tax Appellate Tribunal - Varanasi
Date: 31 August 2026
Sections engaged: 80G, 80G(5), 80G(5)(ii), 80G(5)(iii)
Outcome: Outcome not specified in source
Procedural / substantive ground: This appeal (ITA No. 120/VNS/2025) was filed against the order of the CIT(Exemption), Lucknow refusing to register the Society under Section 80G(5)(ii) of the Income Tax Act, 1961. The assessee society had filed an application on 29.09.2024 for registration under Section 80G(5)(ii) in Form No. 10AB; after seeking clarification, the CIT(E) noted that the assessee trust was provisionally approved under Section 80G(5) since 16.10.2025 to the AY 2024-25, and formed the opinion that the application ought to have been filed under a different sub-clause of Section 80G(5).

3. Shree Vallab Yuvak Parishd,Varanasi vs CIT Exemption, Lucknow

Bench: Income Tax Appellate Tribunal - Varanasi
Date: 31 August 2026
Sections engaged: 80G(5), 80G(5)(ii), 80G(5)(iii), 80G(5)(iv)
Outcome: Outcome not specified in source
Procedural / substantive ground: The assessee's Society filed an application on 29.06.2024 for registration under Section 80G(5)(ii) in Form No. 10AB (ITA No. 30/VNS/2025). The CIT(E) rejected the application by order dated 24.12.2024, noting that the provisions of Section 80G(5)(ii) were applicable only in respect of trusts or institutions that had already been registered under Section 80G(5) for a period of five years, and took the position that the assessee did not meet this precondition.

4. Kashi Anathalaya vs CIT Exemption, Lucknow

Bench: Income Tax Appellate Tribunal - Varanasi
Date: 31 August 2026
Sections engaged: 12A, 80G, 80G(5), 80G(5)(ii), 80G(5)(iii), 80G(5)(iv)
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal (ITA No. 133/VNS/2025) was filed against the order of the CIT(Exemption), Lucknow dated 24.03.2025 wherein the CIT(E) refused to register the assessee under Section 80G(5)(ii) and held the application to be non-maintainable. A condonation petition was also filed, with the assessee submitting that although the order was dated 24.03.2025, it was not made available or accessible through the e-filing portal within the prescribed time, and that despite multiple attempts, the order could not be downloaded or viewed due to persistent technical difficulties — resulting in a delay of 19 days in filing the appeal.

5. Samashti Janakalyan Bahuuddeshiya vs Assessing Officer, Aurangabad

Bench: Income Tax Appellate Tribunal - Pune
Date: 31 August 2026
Sections engaged: 80G(5)(ii), 80G(5)(iii)
Outcome: Outcome not specified in source
Procedural / substantive ground: Two appeals (ITA Nos. 759 & 760/PUN/2026, Assessment Year 2025-26) were filed by the assessee against separate orders of the CIT(Exemption), Pune passed under Section 12A and Section 80G of the Income Tax Act. At the time of hearing, the assessee's Authorised Representative filed a letter dated 25.08.2026 signed by the trustee for withdrawal of the appeal in ITA No. 759/PUN/2026 (concerning the order under Section 12AB(1)(b)(ii)), stating that the assessee trust had been granted regular registration under Section 12AB of the Act by order dated 10.03.2026; the remaining appeal related to the Section 80G matter.

6. Shiv Nath Neotia Foundation,Kolkata vs Commissioner Of Income Tax

Bench: Income Tax Appellate Tribunal - Kolkata
Date: 27 August 2026
Sections engaged: 80G(5)(i), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: The applicant-assessee, a Charitable Trust registered as a charitable organisation under the Income-tax Act, 1961, had been granted approval under Section 80G(5)(i). It filed an application in Form No. 10AB on 28.09.2025 seeking approval under Section 80G(5)(ii) (ITA No. 1866/KOL/2026). However, upon verification of the application and records, it was found that the assessee did not possess any approval under Section 80G of the Income-tax Act in the old regime, prior to 01.04.2021, which formed the basis of the adverse finding against the assessee.

7. Shri Sankat Mochan Hanuman Mandir,Guna vs CIT Exemption Bhopal, Bhopal

Bench: Income Tax Appellate Tribunal - Agra
Date: 19 August 2026
Sections engaged: 80G(5), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: This appeal (ITA No. 301/Agr/2026, Assessment Year 2026-27) was directed against the order dated 24.03.2026 passed by the CIT(E) rejecting the assessee's application seeking renewal of approval under Section 80G of the Income-tax Act, 1961. A show cause notice dated 09.03.2026 was issued by the CIT(E) to the assessee seeking clarification based on examination of the trust deed, activity reports, and financial statements submitted with the application.

8. Hindu Seva Foundation ,New Delhi vs CIT(E), New Delhi

Bench: Income Tax Appellate Tribunal - Delhi
Date: 6 August 2026
Sections engaged: 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: The assessee filed appeal (ITA No. 6184/Del/2026) against the order of the CIT(E), New Delhi dated 18.03.2026 passed under Section 80G of the Income Tax Act, 1961. The assessee had filed an application in Form 10AB seeking approval under Section 80G(5)(ii) dated 30.09.2025; a notice in the form of a questionnaire was issued on 31.12.2025 directing the assessee to furnish relevant information, and the assessee filed its submission on 15.01.2025, after which the CIT(E) proceeded to peruse the trust deed and objects of the assessee.

9. South Asia Biotechnology Centre,New vs Commissioner Of Income Tax

Bench: Income Tax Appellate Tribunal - Delhi
Date: 8 July 2026
Sections engaged: 12A(1)(ac), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: These two appeals (ITA Nos. 4562 and 4563/DEL/2026) were directed against the orders of the CIT(Exemption), New Delhi both dated 24.12.2024, passed under the relevant provisions relating to registration and approval under the Income Tax Act, 1961, including the provision engaging Section 80G. The appeals covered both the registration aspect and the Section 80G(5)(ii) approval aspect, reflecting a pattern of entities simultaneously challenging adverse orders on both registration and donation-deduction approval in a single round of litigation before the ITAT.

10. Manorama Dabral Jan Kalyan vs Exemption Ward, Dehradun

Bench: Income Tax Appellate Tribunal - Dehradun
Date: 3 July 2026
Sections engaged: 80G(5)(i), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: This matter (ITA No. 233/DDN/2026, Assessment Year 2025-26) arose from an order dated 25.02.2026 passed under Section 80G(5) of the Income Tax Act, 1961 by the CIT(Exemptions), Lucknow, through which the application of the assessee was rejected. The source preview records that the rejection order was internally contradictory, noting on one hand that the trust was approved within the stipulated time limit under Section 80G(5)(i) by CPC, while thereafter arriving at an adverse conclusion — a ground specifically raised by the aggrieved assessee before the ITAT.

11. Lala Gulshan Lal Saraf Memorial vs The Income Tax Officer, Civic Centre

Bench: Income Tax Appellate Tribunal - Delhi
Date: 29 June 2026
Sections engaged: 12A(1)(ac), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: Two appeals (ITA Nos. 4356 & 4357/DEL/2026, Assessment Year 2026-27) were filed by the assessee against the orders of the Commissioner of Income Tax (Exemption), covering both registration and Section 80G(5)(ii) approval aspects. The appeals were heard and the order was dictated directly on the computer of the Tribunal on 24.06.2026, with pronouncement on 29.06.2026, indicating a swift turnaround from the conclusion of hearing to the passing of the order.

12. Shri Jain Swetamber Terapanthi Sabha vs Income Tax Officer, Ward-4(1), Raipur

Bench: Income Tax Appellate Tribunal - Raipur
Date: 15 June 2026
Sections engaged: 80G(5), 80G(5)(ii)
Outcome: Outcome not specified in source
Procedural / substantive ground: This appeal (ITA No. 154/RPR/2026, Assessment Year NA) was directed against the order dated 15.12.2025 of the CIT(E), Bhopal rejecting the assessee's request for approval under Section 80G(5)(ii). The source preview includes a table of religious expenses as a proportion of total expenses across financial years 2022-23, 2023-24, and 2024-25, suggesting that the proportion of religious expenditure relative to total expenditure was a material issue examined by the CIT(E) in the context of the assessee's eligibility for approval.

Patterns across these 12 rulings

Sub-clause mismatch as a recurring ground of rejection. Across multiple cases — including those from Varanasi and Kolkata — the CIT(E) rejected or refused to maintain applications on the basis that the applicant had filed under Section 80G(5)(ii) when, in the revenue's view, a different sub-clause of Section 80G(5) was applicable, or when the assessee did not satisfy the precondition (such as five years of prior registration) specific to clause (ii). This sub-clause eligibility question appears to be one of the most frequently contested issues in this batch of rulings.
Old-regime approval as a gating condition. In at least one case (Shiv Nath Neotia Foundation, Kolkata), the CIT(E)'s adverse finding was linked specifically to the assessee's absence of any approval under Section 80G in the old regime prior to 01.04.2021, reflecting the post-amendment transition framework as an active litigation flashpoint.
Portal/e-filing access difficulties cited in delay condonation. In Kashi Anathalaya (Varanasi), the assessee sought condonation of a 19-day delay in filing the ITAT appeal on the ground that the CIT(E)'s order, though dated 24.03.2025, was not accessible or downloadable from the e-filing portal within the prescribed period despite multiple attempts. This type of portal-access ground appears as a distinct procedural layer in the litigation, separate from the substantive approval dispute.
Parallel registration and 80G approval challenges consolidated into single ITAT appeals. Several cases in this compilation — including South Asia Biotechnology Centre (Delhi), Lala Gulshan Lal Saraf Memorial (Delhi), and Samashti Janakalyan Bahuuddeshiya (Pune) — involve the same assessee challenging adverse orders on both the registration track and the Section 80G(5)(ii) approval track simultaneously, with the two appeals heard together before the ITAT. This consolidation pattern reflects the linked nature of registration and donation-approval eligibility under the post-2021 framework.
Nature-of-activities scrutiny as a substantive ground. In Shri Jain Swetamber Terapanthi Sabha (Raipur), the source preview discloses a table analysing religious expenditure as a percentage of total expenditure over three financial years, indicating that the CIT(E) examined the character and composition of the entity's activities — and the proportion of religious spending — as part of the approval process. This suggests that factual scrutiny of an entity's actual activities and expenditure patterns is an independent substantive ground that can arise in Section 80G(5)(ii) proceedings, distinct from purely procedural sub-clause disputes.

How to use this compilation

This index is designed as a first-stage research tool. Each entry above provides the tribunal, date, ITA number (where stated in the source preview), sections engaged, and the procedural or substantive ground visible from the available text preview. Before drawing any conclusion about the legal position applicable to a particular fact situation, researchers should obtain and read the full text of the relevant judgment from indiankanoon.org, the official ITAT portal, or a subscribed legal database. Source previews, by their nature, are truncated and may not disclose the tribunal's final reasoning, operative direction, or any remand conditions.

Researchers should also verify whether any of the orders indexed here have been challenged in a higher forum — for example, by way of a writ petition before the relevant High Court or a further appeal — and whether any stay has been granted against the ITAT's order. Similarly, CBDT circulars, instructions, and FAQs relating to the Form 10AB approval process are updated periodically and may affect the interpretation of Section 80G(5)(ii) as applied in any given case.

Finally, because several of the disputes in this compilation turn on the correct sub-clause of Section 80G(5) applicable to the applicant's specific situation (including the question of prior old-regime approval and the duration of prior registration), researchers should cross-check the relevant CBDT guidance and any subsequent judicial pronouncements on those specific eligibility preconditions before treating any single ITAT ruling as settling the interpretive question for their purposes.

Source

All cases listed above are drawn from the TaxNoticeAI structured legal corpus (16,101 Indian tax judgments, CBIC circulars, ITAT rulings, AAR rulings, GSTAT rulings), sourced from indiankanoon.org and official court portals.

Section 80G(5)(ii) Approval Rejections: 12 ITAT Rulings (2026)