#Section 80G

The ITAT Mumbai held that conditioning registration under Sections 12AB/80G on a pending SLP is ultra vires. It directed the Commissioner to issue an unconditional order 1 April 2026 for Trust, stating tax exemptions cannot depend on Supreme Court appeals.

ITAT Delhi allowed Section 80G deduction for CSR donations to registered entities, ruling that the Section 37(1) bar on deducting CSR spend as business expense does not preclude a separate charitable deduction. The bench followed multiple coordinate rulings to restore double tax relief for companies routing mandatory CSR contributions through eligible donees.

ITAT Delhi held that a community pre-school, despite lacking formal affiliation, meets the s.2(15) definition of charitable education under the Income Tax Act. Hence trusts operating such schools can secure registration under sections 12AB and 80G for tax exemptions. The decision expands eligibility for early-childhood NGOs.

ITAT Delhi rules sale of milk by a gaushala trust is incidental to its charitable purpose under Section 2(15) proviso, affirming Section 12A registration. The ruling clarifies that receipts from milk sales do not disqualify trusts from tax exemptions if aligned with primary charitable objectives.

The ITAT Agra bench ruled that technical non-compliance with Form 10AB filing deadlines cannot justify summary rejection of charitable trust registration when the entity’s core charitable purpose is clear and undisputed. This reinforces that natural justice and substantive fairness must prevail over rigid procedural defaults in tax exemption matters.

The ITAT Delhi has ruled that tax authorities cannot cancel a charitable trust’s registration or deny 80G approval based on undisclosed field enquiry reports, violating the fundamental right to be heard. This sets a critical precedent for all trusts and NGOs facing tax scrutiny, ensuring procedural fairness in exemption decisions grounded in secret evidence.

The ITAT Pune has ruled that a mistaken selection of clause in Form 10AB under Section 80G-such as filing under clause (ii) instead of (iii)-does not invalidate the application if the error is inadvertent. This sets a vital precedent for charitable trusts and NGOs, ensuring administrative oversights don't derail tax exemptions when substance and intent are intact.

ITAT Panaji rules that imparting Vedic education for public benefit qualifies as a charitable purpose under Section 80G, overturning the CIT's classification of it as a religious activity. The decision clarifies that 'Vedas' mean 'knowledge' and emphasizes Hinduism as a way of life, impacting trusts engaged in ancient Indian studies and similar educational activities.

Payments for onsite software services to foreign entities do not attract TDS under Section 195 unless the assessee gains access to proprietary technical knowledge or know-how. ITAT Bangalore clarifies that mere presence of foreign personnel in India for implementation or support does not satisfy the 'make available' condition, significantly narrowing the scope of deemed fees for technical services and offering relief to IT firms relying on global onsite teams.

The ITAT Delhi has ruled that corporate social responsibility (CSR) expenditures under the Companies Act, 2013 qualify for income tax deduction under Section 80G, provided the recipient institution is duly registered under the Income Tax Act. This clarifies a long-standing ambiguity for businesses and aligns CSR compliance with tax incentives, impacting thousands of corporate donors nationwide.

The ITAT Delhi has ruled that denying a charitable institution the opportunity to respond to a tax exemption questionnaire because notices were sent to an incorrect email address violates the fundamental principle of natural justice. This sets a critical precedent: government authorities must use officially registered contact details when issuing procedural notices, ensuring fair hearing rights in tax exemption proceedings under Sections 12A and 80G of the Income Tax Act.

ITAT Delhi rules that CSR expenditures qualify for deduction under Section 80G, even if the claim is raised for the first time in appeal after Section 143(1) processing. The tribunal relied on the Supreme Court's Goetze (India) Ltd. precedent, reinforcing that appellate authorities must entertain additional claims not made during initial assessment.

ITAT Ahmedabad ruled that rejection of tax exemption registration under Sections 12A/12AB and 80G without granting the trust a fair hearing violates principles of natural justice. The tribunal set aside the order, emphasizing procedural fairness and the interdependency of these provisions for charitable trusts seeking tax benefits.

The ITAT Ahmedabad has ruled that corporate social responsibility donations made to institutions approved under Section 80G(5) are eligible for tax deduction, even when the expenditure is mandated under Section 135 of the Companies Act. This prevents double disallowance - once under Section 37(1) as non-business expenditure and again under Section 80G as ineligible donation - clarifying that statutory CSR obligations do not negate charitable intent for tax purposes. The decision impacts all companies balancing compliance with tax planning under the Income Tax Act.

ITAT Mumbai has ruled that corporate social responsibility donations qualify for deduction under Section 80G of the Income Tax Act if made to an approved entity, regardless of whether the expense was claimed as a business deduction under Section 37. This clarifies that CSR spending can be treated as charitable contribution for tax purposes, opening a critical pathway for companies to optimize compliance without double-counting expenditures.