Agilent Technologies (International) (P.) Ltd. v. ACIT

160 Taxmann.com 238High Court2024#4803 most cited

What is Agilent Technologies (International) (P.) Ltd. v. ACIT authority for?

Corporate Social Responsibility (CSR) expenditure cannot be claimed as a deduction under Section 80G because it is a statutory mandate and lacks the voluntariness required for donations. This principle applies even when CSR contributions are made to funds like the Prime Minister's National Relief Fund or other eligible charitable institutions.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Agilent Technologies CSR deduction · Section 80G CSR · voluntariness donation Section 80G · Companies Act Section 135 CSR · Finance Act 2014 Section 37(1) · revision Section 263 CSR · ITAT Delhi CSR · CSR mandatory expense · charitable donation criteria

Sections most often in play

Section 80GSection 135Section 143(3)Section 37(1)Section 263Section 144BSection 142(1)Section 37
Read the full judgment

Issues it is cited on

section 80g(2)section 80g(1)section 80g(2)(a)section 135csr expenditurespecified fundsection 11(1)(d)explanation to section 37tax benefitrevision under section 263section 30corpus donation

Judgments citing Agilent Technologies (International) (P.) Ltd. v. ACIT

DCIT 3(3)(1), Mumbai vs. Sikka Ports and Terminal Limited, Mumbai

Accordingly the grounds raised by the revenue contending these two issues are dismissed

ITA 3755/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 Dec 2024AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nimesh Vora & MokshaFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 115JSection 135Section 14ASection 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3047/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 3755/Mum/2023 (Assessment Year: 2020-21) ACIT-3(3)(1), Sikka Ports and Terminals Ltd. 3rd Floor, Maker Chambers IV, Room No. 522, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. 222, Nariman Point, Mumbai-400021. PAN: AABCR3878B Appellant) : Respondent) Appellant /Assessee by : Shri Nimesh Vora & Moksha Mehta, AR Revenue / Respondent by : Shri Dr. Kishor Dhule, CIT-DR Date of Hearing : 12.12.2024 Date of Pronouncement : 30.12.2024 O R D E R Per Padma…

M/S. Source Hov India Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-6(2), Chennai

The appeal stand allowed in terms of our above order

ITA 2454/CHNY/2024[2018-19]Status: DisposedITAT Chennai10 Dec 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2454/Chny/2024 (िनधा:रणवष: / Assessment Year: 2018-19) M/S. Source Hov India Private Limited Dcit बनाम/ New No.59,61 & 63 Corporate Circle-6(2) Dowlath Towers, 8Th To 12Th Floor, Chennai. Vs. Taylors Road, Kilpauk,Chennai-600 010. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcv-3563-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Ms.T.M. Suganthamala (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-12-2024 घोषणा की तारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan (Advocate)- Ld.ARFor Respondent: Ms.T.M. Suganthamala (Addl.CIT)-Ld. Sr. DR
Section 135Section 143(3)Section 30Section 36Section 37Section 37(1)Section 80G

…nditure. Furthermore, CSR expenditure was not voluntary but mandatory in nature. Accordingly, the deduction was denied. The Ld. CIT(A) confirmed the same by relying upon the decision of Delhi Tribunal in the case of Agilent Technologies international P. Ltd. (160 Taxmann.com 238). Aggrieved, the assessee is in further appeal before us. Our findings and Adjudication 4. There is no dispute to the fact that CSR expenditure is considered as an application of income. The Explanation-2 to Sec. 37(1) as inserted by Finance Act 2014 w.e.f. 01-04-2015 specifically provide that such CSR expenditure shall not be deemed to…

M/S. Sonata Information, Mumbai vs. CIT Circle 3(4), Mumbai

Accordingly, disallowance of INR made by the Assessing Officer is deleted and Ground No.1 & 2 raised by the Assessee are allowed

ITA 1402/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Nov 2024AY 2020-21

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay MehtaFor Respondent: Shri
Section 135Section 135(5)Section 143(3)Section 144BSection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL "G” BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Sonata Information 208, T. V. Industrial Estate, 2nd Floor, S.K.Ahire Marg, Worli Colony S.O. Mumbai, Mumbai- 400 030. Maharashtra [PAN:AAECS8734J] …………. Appellant Vs Commissioner of Income Tax Appeals, National Faceless Appeal Centre [Jurisdictional Assessing Officer-Deputy Commissioner of Income Tax – Circle …………. Respondent 3(4), Mumbai 4th Floor, Aayakar Bhavan, Mumbai – 400020 Maharashtra. Appearance For the Appellant/Assessee : Shri Vijay Mehta For the Respondent/Depa…

ACIT-3 3 1, Mumbai vs. Jamnagar Utilities and Power Private Limited, Mumbai

ITA 4452/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Oct 2024AY 2015-16
Section 115JSection 12ASection 143(3)Section 147Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM, & SHRI RAHUL CHAUDHARY, JM Ι.Τ.Α. No.4452/Mum/2024 (Assessment Year: 2015-16) ACIT-3(3)(1), Room No. 522, Aayakar Bhavan, Churchgate, Mumbai-400020. Jamnagar Utilities and Power Pvt. Ltd., Vs. 3rd, Maker Chamber-IV, Nariman Point, Mumbai-400021. PAN : AAACR3893B Appellant) : Respondent) C.O. No.207/Mum/2024 (Assessment Year: 2015-16) Jamnagar Utilities and Power Pvt. Ltd., 3rd, Maker Chamber-IV, Nariman Point, Mumbai-400021. PAN : AAACR3893B ACIT-3(3)(1), Room No. 522, Aayakar Bhavan, Vs. Churchgate, Mumbai-400020. Appellant) : Res…