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Income-tax Act · Case Law

Section 80G Income Tax Case Law — Donations Deduction

Browse 147 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80G (Donations Deduction) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 80G has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80G (showing 147 of 147)

The Commissioner Of Income Tax (Exemption), Room v. Swayam Sidhha Foundation Society, Hn-A-502, Ward
High Court · 2025 · Dismissed
Assessee
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Other
—
B. Jayalakshmi v. The Deputy Commissioner Of Income Tax,Circle I,Chennai – 34
High Court · 2025 · Allowed
Assessee
Society v. Income Tax Officer Ward Exempt 2(1)Delhi & Anr
High Court · 2025 · Other
—
Seth Shri Niwas Charity Trust v. Commissioner Of Income Tax, Jaipur-Ii, Jaipur
High Court · 2025 · Other
—
Gandhi Nagar, Adyar, Chennai-600 020 v. Commissioner Of Income Tax (Exemption
High Court · 2025 · Other
—
The Commissioner Of Income Tax, Exemption, Bhopal, (M.p v. Shri Sadhumargi Shantkranti Jain, Cg Orisa, C
High Court · 2024 · Dismissed
Assessee
Sri. Magunta Raghava Reddy Charitable Trust,New v. The Commissioner Of Income Tax
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Exemption), Kolkata v. Alipore Vivekananda Senior Citizens Society
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax (Exemption), Kolkata v. Harnarayan Rajdulari Devi Taparia Charitable Trust
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions v. M/S Jamnalal Bajaj Foundation
High Court · 2024 · Dismissed
Assessee
Wp(C)/6219/2024 Of Snehatheeram Charitable Trust v. Commissioner Of Income Tax (Exemption)
High Court · 2024 · Allowed
Assessee
Malashree Foundation v. Income Tax Department & Ors
High Court · 2024 · Allowed
Assessee
Wp(C)/3052/2024 Of Deseeya Sevabharathi Keralam v. The Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Director Of Income Tax(Exemption), Kolkata v. She Foundation
High Court · 2023 · Allowed
Revenue
Commissioner Of Income Taxcentral Circle – Itrichy v. Sri. R. Rajagopal Tondaimanold
High Court · 2023 · Dismissed
Assessee
Director Of Income Tax (Exemption), Kolkata v. Thare Machi Education
High Court · 2023 · Dismissed
Assessee
Wp(C)/1663/2023 Of Sanathana Dharma Trust v. Commissioner Of Income Tax (Exemption)
High Court · 2023 · Other
—
Karur- Pin- 639 002 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2022 · Dismissed
—
Hunger Heroes v. Commissioner Of Income Tax (Exemption), Delhi
High Court · 2022 · Other
—
Of Environment v. Cit & Ors., 216 Ctr (All) 167. In Thiscase, Follow
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax (Exemption) Kolkata v. Heard On : 16.02.2022
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society Through None
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. Servants Of People Society
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax-I,Tiruchirapalli v. M/S.kurinji Social Welfare Societyno
High Court · 2021 · Dismissed
Assessee
Wp(C)/8727/2021 Of Kizhakke Kovilakam Trust v. The Income Tax Officer (Exemptions)
High Court · 2021 · Other
—
Bosco Educational Academy Pvt. Ltd.,New v. The Chief Commissioner Of Income Tax-Iii, The Income Tax Department
High Court · 2021 · Allowed
Assessee
Wp/6019/2020 Of Sampoorna Samiti v. Commissioner Of Income Tax Exemption
High Court · 2020 · Other
—
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Taxchennai v. M/S.sri Bhagawan Mahavir Digambarajain Management Trust
High Court · 2020 · Allowed
Revenue
Appellant : Commissioner Of Income Tax, Jabalpur v. Respondent : Namra Mahila Avam Bal Kalyan Samiti, Rewa (Mp
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. Dream And Beauty Charitable Trust (Regd.), Ludhiana
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Shri Panchayati Gaushala Society
High Court · 2020 · Dismissed
Assessee
M/S. Vision Research Foundation v. The Deputy Commissioner Of Income Tax (Exemptions), Chennai Circle, Chennai - 600 034
High Court · 2019 · Other
—
Ita/100103/2014 Of The Commissioner Of Income Tax v. M/S V S Lad And Sons
High Court · 2019 · Dismissed
Assessee
Appellan v. M/S O.p. Munjal Foundations, Ludhiana
High Court · 2019 · Allowed
—
The Commissioner Of Income Tax, Chennai v. M/S.rajasthan Rajput Samajchennai, Chennai-3
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income –Tax Exemption v. Bharat Bhushan Jain Charitable Trust
High Court · 2019 · Allowed
Revenue
Ita/100016/2018 Of M/S. Kanhaiyalal Dudheria v. The Joint Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Taxap/1053/2018 Of Commissioner Of Income Tax (Exemptions) v. Naroda Enviro Projects Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
The Director Of Income Tax [Exemptions], Chennai v. Founder Ramachandra Iyer Trust
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax (Central), Gurgaon v. M/S Manav Rachna Educational Society, Faridabad
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Adesh Welfare Society (Regd.), Muktsar
High Court · 2019 · Allowed
Revenue
Pg 3 Of 8 v. Khar Gymkhana, (2016) 385 Itr 162 (Bom
High Court · 2019 · Dismissed
—
M/S.sri Agathiar Gnana Peedam v. Commissioner Of Income-Tax,Iii(I/C)
High Court · 2019 · Dismissed
Revenue
The Commissioner Of Income Tax, Salem v. M/S.jairam Educational Trust
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions)Chennai v. Sri.narasimhan Arakkattalai16-18 Kuppusamy Padmavathy Nagarramapuramchennai – 600 089
High Court · 2018 · Other
—
The Commissioner Of Income-Tax-I,Madurai v. Elshadai Charitable Trust,Plot
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax-Exemption, Jaipur, Jaipur v. Mata Padmawati Shyamdaya Charitable Trust
High Court · 2018 · Dismissed
Assessee
The Director Of Income Tax(Exemption) Chennai – 34 v. M/S. The Ida Scudder Schoolassociation, Virudhampet,Vellore – 632 006
High Court · 2018 · Dismissed
Assessee
Tca/32/2011 Of The Director Of Income Tax v. M/S.sri Krishna Trust
High Court · 2018 · Allowed
Revenue
Ita/180/2010 Of D R Ranka Charitable Trust v. The Director Of Income Tax
High Court · 2018 · Other
—
Pr. Commissioner Of Income Tax, Delhi-10 v. M/S Indian Farm Forestry Development
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Uddan Ek Meetha Sapna Society, Gurgaon
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax - Exemption v. Society For Indian Automobile Manufactures
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax (Exemptions v. Late Devyani Kamlesh Ruparel Public Charitable Trust
High Court · 2018 · Allowed
Revenue
Amul Relief Trust v. Assistant Director Of Income Tax (Exemption
High Court · 2018 · Other
—
Appell v. Seth Vinod Kumar Somani Charitable Trust, 14 New Shakti Nagar,Bathinda. (
High Court · 2018 · Dismissed
—
Pr. Commissioner Of Income Tax, Kota Rajasthan v. M/S, Manglam Cement Ltd. Aditya Nagar
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax-Exemption, Jaipur v. Vyapar Sangh Court Road, Hanumangarh Junction
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax-Exemption, Jaipur v. Anuvarat Charitable Trust
High Court · 2018 · Allowed
Revenue
Iapl/208/2011 Of Commissioner Of Income Tax Ghaziabad v. Babbar Charitable Trust A-5 New Gandhi Nagar Ghaziabad
High Court · 2018 · Dismissed
Assessee
Iapl/522/2011 Of The Commissioner Of Income Tax Allahabad v. Lok Sewa Sansthan Samiti Sonebhadra
High Court · 2018 · Allowed
Revenue
Commissioner Of Income-Tax (Exemption v. Institute Of Road Safety & Fleet Managment Society
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, (Exemptions v. Dhanpatmal Virmani Education Trust & Management Society
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Maharaja Sawai Man Singh-Ii, Museum Trust, City Palace, Jaipur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.abhinitha Foundation Pvt Ltd.new
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Alwar v. Seth Makhan Lal Mahawar Charitable Trust
High Court · 2017 · Allowed
Revenue
M/S Nahar Spinning Mills Limited v. The Commissioner Of Income Tax, Ludhiana
High Court · 2017 · Allowed
Assessee
Venu Charitable Society And Anr v. Director General Of Income Tax
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Ameliorating India
High Court · 2017 · Allowed
Revenue
Ita/645/2016 Of Commissioner Of Income Tax- (Exemption) v. M/S Hans Raj Smarak Society
High Court · 2016 · Dismissed
Assessee
Shri Guru Ram Dass Ji Educational Trust v. Chief Commissioner Of Income Tax, Amritsar
High Court · 2016 · Other
—
Ita/6002/2011 Of The Commissioner Of Income Tax v. Thangadagi Trust, Karatagi
High Court · 2016 · Allowed
Revenue
And Recognition Under Section Sog Of The Act v. Cit (1971) 82 1Itr 704?
High Court · 2016 · Allowed
Assessee
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Itta/308/2015 Of The Director Of Income Tax (Exemptions) v. P R Chellaram Charitbale Trust
High Court · 2015 · Dismissed
Assessee
Ita/312/2014 Of Commissioner Of Income Tax Ii Chd v. M/S Glaxo Smithkline Consumer Healthcare Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax, Ajmer v. Shree Vardhman Sthanakvasi Jain Shravak Sangh
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax, Ajmer v. Shree Vardhman Sthanakvasi Jain Shravak Sangh
High Court · 2015 · Allowed
Revenue
Ita/687/2009 Of Sri Narayana Guru Prasaditha Sangha v. The Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Ita/153/2015 Of Commissioner Of Income Tax Chandigarh v. Vishvas
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxcentral Iii108, M.g.roadchennai – 600 034 v. Balaji Educational & Charitable Public Trustno.3A, 3[Rd] Street, Jai Durga Complexnew
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxsalem v. M/S.indian Educational Trustgopinathapuram Cross Roadparayampatty Pudurharur, Dharmapuri District
High Court · 2015 · Allowed
Revenue
Ita/807/2009 Of M/S Maheshwari Foundation v. The Director Of Income Tax
High Court · 2015 · Allowed
Assessee
Wp/18065/2004 Of The Tax Bar Welfare Association v. The Director Of Income Tax (Exemptions)
High Court · 2015 · Dismissed
Revenue
The Commissioner Of Income Tax-I, Pune v. Chandrabhan Athare Patil
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax Rajkot I v. Arvindbhai Maniar Charitable Foundation....opponent(S
High Court · 2014 · Allowed
Revenue
Itxa/1498/2012 Of Director Of Income Tax (Exemption) v. Bommanji Dinshaw Petit Parsi General Hospital
High Court · 2014 · Dismissed
Assessee
Ita/221/2013 Of M/S. Hotel & Allied Traders Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2014 · Other
—
Commissioner Of Income Tax Rajkot Iii v. Pujya Shri Jalarambapa And Matushri Virbaima Charitable Trust....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax Rajkot Iii v. Vipassana Trust....opponent(S
High Court · 2014 · Allowed
Revenue
Ita/154/2014 Of Commissioner Of Income Tax-1 v. M/S Christian Medical College
High Court · 2014 · Allowed
Revenue
Ita/805/2008 Of The Commissioner Of Income Tax v. M/S Islamic Academy Of Education
High Court · 2014 · Dismissed
Assessee
Director Of Income Tax-(Exemption v. The Ajay G. Piramal Foundation
High Court · 2014 · Dismissed
Assessee
Txa/4/2006 Of The Commissioner Of Income Tax, Bangalore v. V.m. Salgaocar And Bros(P) Ltd.,Vasco Da Gama, Goa
High Court · 2014 · Allowed
Revenue
The Joint Commissionerincome Tax Department v. The Director Of Income Tax (Investigation)New Income Tax Buildingno
High Court · 2014 · Other
—
Ita/115/2014 Of Commissioner Of Income Tax, Faridabad v. R.k.m. Educational & Charitable Trust Etc
High Court · 2014 · Allowed
Revenue
Council For The Indian School, Certificate Examinations v. Director General Of Income Tax
High Court · 2014 · Allowed
Assessee
Ita/322/2013 Of The Commissioner Of Income Tax-I, Chandigarh v. Vishvas
High Court · 2014 · Allowed
Revenue
Ita/153/2003 Of Comm. Of Income Tax v. Janhit Sewa Charitable Trust
High Court · 2014 · Dismissed
Assessee
Itta/41/2014 Of The Director Of Income-Tax [Exemptions] v. Perika Vidyarthi Vasathi Gruham
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Ii v. Gujarat Co.op. Milk Marketing Federation Ltd....opponent(S
High Court · 2014 · Dismissed
Assessee
T.a./7/2012 Of The Commissioner Of Income Tax v. Kundan Jan Vikas Samiti Chandn
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax, Ranchi v. M/S. Shri Dehati Stapana Nyas
High Court · 2013 · Allowed
Revenue
T.a./4/2012 Of The Commissioner Of Income Tax v. Krishna Chandra Gandhi Jan Shiksha Nyas
High Court · 2013 · Dismissed
Assessee
All India Management Association v. Dg Of Income Tax (E) & Ors
High Court · 2013 · Other
—
Unison Hotels Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Other
—
Tca/131/2010 Of M/S Sri Balaji Educational v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Shervani Hospitalities Ltd v. Commissioner Of Income Tax …Respondent Through Mr. Kamal Sawhney, Advocate
High Court · 2013 · Other
—
Ita/1192/2006 Of The Commr Of Income Tax v. M/S Infosys Technologies Ltd
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax-I, Ludhiana v. Shri Vishav Namdhari Sangat, Ludhiana
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-I, Ludhiana v. Bhhola Bhandari Charitable Trust, Ludhiana
High Court · 2013 · Dismissed
Assessee
Wp/26996/2012 Of Converted Christians Ministries v. Commissioner Of Income Tax
High Court · 2013 · Dismissed
Revenue
Society Of The Franciscan (Hospitaller) Sisters v. Deputy Directors Of Income Tax (Exemptions) 1(2) And Three Others
High Court · 2013 · Other
—
Director Of Income Tax G)Gmption)G)Gmption v. Vishwa Jagriti Mission
High Court · 2012 · Dismissed
Assessee
Commissioner Of Income Tax v. Bharat Heavy Electrical Limited
High Court · 2012 · Allowed
Revenue
Mahavira Foundation v. Director General Of Income Tax
High Court · 2012 · Allowed
Assessee
Indian Drugs And Pharmaceuticals Ltd v. Uoi & Ors
High Court · 2012 · Allowed
—
Ita/272/2010 Of Commissioner Of Income Tax, Kottayam v. The Nilackal St.thomas Church, Kottayam
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax-I, Jaipur v. M/S Balaji Charitable Trust, Jaipur
High Court · 2011 · Allowed
Revenue
Both The Appeals v. Jito Chennai Chapterr,1
High Court · 2011 · Dismissed
—
The Director Of Income Tax – Exemption v. Shri Ghatkoper Brahmin Samaj
High Court · 2011 · Dismissed
Assessee
Nma/444/2011 Of The Commissioner Of Income-Tax-Iii, Pune v. Shikshan Prasarak Mandali, Pune
High Court · 2011 · Dismissed
Assessee
Wp(Md)/12031/2011 Of Dr. Patchaimal v. The Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax, Faridabad v. Rajmala Educational Society, Shail Farms, Farukh Nagar, Gurgaon
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax, Rohtak v. Gaur Brahmin Vidya Pracharini Sabha, Gaukaran Road, Rohtak
High Court · 2011 · Allowed
Revenue
Mr. M.l. Choudhary, Advocates v. Director General Of Income Tax (Exemptions) …
High Court · 2011 · Other
—
Haryana State Coop. Supply And Marketing Federation Limited Panchkula v. Joint Commissioner Of Income Tax Spl. Range I, Chandigarh
High Court · 2011 · Allowed
Assessee
The Commissioner Of Income Tax v. Sir Chhotu Ram Memorial Society
High Court · 2010 · Dismissed
Assessee
Atlas Cycles (Haryana) Limited v. Deputy Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
Ita/267/2008 Of Great Eastern Exports v. Assistant Commissioner Of Income Tax
High Court · 2010 · Other
—
Director Of Income Tax (Exemption v. Acme Educational Society
High Court · 2010 · Other
—
The Commissioner Of Income Tax, Rohtak v. Sewa Bharti Haryana Pradesh
High Court · 2010 · Dismissed
Assessee
M/S.valliammai Society v. The Director General Of Income-Tax (Investigation) New Income Tax Building
High Court · 2010 · Dismissed
Revenue
Director Of Income Tax (Exemption v. Lilavati Kirtilal Mehta Medical Trust
High Court · 2010 · Dismissed
Assessee
Church‟S Auxiliary For Social Action And Another … v. Director General Of Income Tax (Exemptions) New Delhi And Others
High Court · 2010 · Other
—
The Commissioner Of Income Tax, Salem. Appellant v. M/S. R.m.s.trust
High Court · 2009 · Allowed
Revenue
Itr/58/2000 Of Yrs.season Rubbers v. Commissioner Of Incometax, Tvm
High Court · 2008 · Dismissed
Revenue
Wp/24307/2004 Of Muslim Education Social Cultural Organisation (Mesco) v. The Director Of Incometax (Exemptions)
High Court · 2005 · Dismissed
Revenue
Itxa/178/2002 Of The Commissioner Of Income-Tax,Pune v. Rajejeesh Foundation (Neo Sanyas Foundation) Pune
High Court · 2005 · Dismissed
Assessee
Surat City Gymkhana v. Deputy Commissioner Of Income Tax
High Court · 2002 · Allowed
Assessee
Orpat Charitable Trust v. Commissioner Of Income Tax
High Court · 2001 · Allowed
Assessee
Shree Surat Panjrapole v. Commissioner Of Income Tax
High Court · 1999 · Allowed
Assessee
New Haven Bearing Pvt. Ltd v. Commissioner Of Income Tax
High Court · 1998 · Allowed
Assessee

Key issues litigated under Section 80G

Section 80G case law — FAQs

What does Section 80G of the Income-tax Act deal with?
Section 80G relates to Donations Deduction. This page collects 147 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 80G.
How many case laws are available on Section 80G?
EaseValue has indexed 147 income-tax judgments citing Section 80G — each with parties, citation, court, year, outcome and the full order text.
How can Section 80G judgments help my case?
They show how courts have decided Section 80G disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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