Trib.) Goldman Sachs Services (P) Ltd. v. JCIT

117 Taxmann.com 535Income Tax Appellate Tribunal2020#3853 most cited

What is Trib.) Goldman Sachs Services (P) Ltd. v. JCIT authority for?

Donations eligible for deduction under Section 80G can be remitted back to the Assessing Officer for verification of receipts and eligibility.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

Goldman Sachs Services Pvt Ltd v JCIT · section 80G · donation receipts · eligibility · AO verification · remission · Bangalore Tribunal

Sections most often in play

Section 37(1)Section 80GSection 143(3)Section 263Section 135Section 142(1)Section 144BSection 40A(2)(a)

Issues it is cited on

section 80g(1)section 80g(2)(a)section 80g(2)section 135csr expendituresection 40a(2)(a)captive service providersection 30management feessection 37(1)section 80gapplication of income

Judgments citing Trib.) Goldman Sachs Services (P) Ltd. v. JCIT

Dy Commissioner of Income Tax, Circle 8, Pune vs. Gabriel India Limited, Pune

In the result, appeals of the revenue are dismissed

ITA 1708/PUN/2024[2018]Status: DisposedITAT Mumbai10 Mar 2025

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 40A(2)(a)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. Nos. 1708, 1709 & 1710/PUN/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Dy. Commissioner of Income Tax, Gabriel India Limited Circle-8, Pune Vs 29th Milestone Pune Nashik Highway Kuruli B.O. Pune - 410501 [PAN: AAACG1994N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.A. Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/D…

Advik Hi Tech Pvt Ltd, Pune vs. Dy. Comm. of Income Tax, Circle 8, Pune

In the result, the appeal of assessee is allowed

ITA 1377/PUN/2024[2021-22]Status: DisposedITAT Pune09 Oct 2024AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A. ShahFor Respondent: Shri Ramnath P. Murkunde
Section 37Section 37(1)Section 80GSection 80G(1)Section 80G(2)Section 80G(2)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1377/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 Advik Hi Tech Pvt. Ltd., Dy. Commissioner of Gat No. 357, Plot No. 99, Income Tax, Village-Kharabwadi, Tal.-Khed, Vs. Circle – 8, Pune Chakan-410501 PAN : AACCA3106E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sharad A. Shah Department by : Shri Ramnath P. Murkunde Date of hearing : 18-07-2024 Date of 09-10-2024 Pronouncement : आदेश / ORDER P…

Ericsson India Global Services Private Limited, Delhi vs. DCIT, Circle-7(1), New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 1150/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Mar 2024AY 2015-16

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediaericsson India Global Vs. Dcit Services Private Ltd. Circle – 7(1) 18/17, 4Th Floor, Wea, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 Pan No. Aacce 4175 D (Appellant) (Respondent) Assessee By Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. & Shri Yishu Goel, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024

Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE-PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Ericsson India Global Vs. DCIT Services Private Ltd. Circle – 7(1) 18/17, 4th Floor, WEA, New Delhi Pusa Lane, Dhaka House, Karol Bagh, Delhi-110 005 PAN No. AACCE 4175 D (APPELLANT) (RESPONDENT) Assessee by Shri Vishal Kalra, Adv., Shri Ankit Sahni, Adv. and Shri Yishu Goel, Adv. Revenue by Shri Vizay B. Vasanta, CIT-D.R. Date of hearing: 28.02.2024 Date of Pronouncement: 05.03.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT : The captioned appeal has been filed by th…

Savita Oil Technologies Ltd, Mumbai vs. ACIT, CC-8(4), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1258/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1258/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Savita Oil Technologies बिधम/ Acit, Central Circle-8(4) Ltd. Room No. 659, Aayakar Vs. 66/67, Nariman Bhavan, Bhavan, M. K. Road, Nariman Point, Mumbai- New Marine Line, 400021. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafs3513J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Yogesh Thar/Chaitanya Joshi Revenue By: Shri Ram Krishna Kedia (Sr. Ar) Shri Virabhadra Mahanjan (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2023/ (20/10/2023) घोषणा की तारीख /Date Of Pronouncement: 25/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax-50, Mumbai Dated 24.02.2023 For Assessment Year 2017-18. 2. The First Ground Of Appeal Of The Assessee Is As Under: - “1(A) The Appellant Submits That The Learned Commissioner Of Income-Tax (Appeals) [(“Cit(A)”)] Erred In Not Allowing The Claim Towards Expenditure On Account Of Gratuity Representing Amount Actual Paid To An Approved Gratuity Fund Of Rs.83,69,981/- Representing Employer'S Contribution. (B) The Appellant Submits That Cit(A) Failed To Appreciate That The Aforesaid Amount Of Rs.83,69,981/- Was Paid On Or Before The Due Date For Filing Its Return Of Income For Assessment Year 2017-18 To An Approved Gratuity Fund

For Appellant: Shri Yogesh Thar/Chaitanya JoshiFor Respondent: Shri Ram Krishna Kedia (Sr. AR)
Section 139(1)Section 143(3)Section 36(1)(v)Section 40A(7)Section 43BSection 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1258/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Savita Oil Technologies बिधम/ ACIT, Central Circle-8(4) Ltd. Room No. 659, Aayakar Vs. 66/67, Nariman Bhavan, Bhavan, M. K. Road, Nariman Point, Mumbai- New Marine Line, 400021. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAFS3513J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Yogesh Thar/Chaitanya Joshi Revenue by: Shri Ram Krishna Kedia (Sr. AR) Shri Virabhadra Mahanjan (SR. AR) सुनव…

Honda Motorcycle and Scooter India Pvt. Ltd., Gurgaon vs. ACIT, Circle-1(1), Gurugram

In the result, the appeal of the assessee is partly allowed for

ITA 1523/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Aug 2023AY 2017-18

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Harpreet Singh Ajmani, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1523/Del./2022 (ASSESSMENT YEAR : 2017-18) Honda Motorcycle and Scooter vs. ACIT, Circle 1 (1), India Pvt. Ltd., Gurugram. Plot No.1, Sector 3, IMT Manesar, Gurgaon – 122 050 (Haryana). (PAN : AAACH7467D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Harpreet Singh Ajmani, Advocate Ms. Manasvini Bajpai, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 24.07.2023 Date of Order : 22.08.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This…

Datamatics Global Services Ltd, Mumbai vs. DCIT 9(3)(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 2260/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Datamatics Global Services Ltd. Dy. Cit-9(3)(1) Plot No. 58, Street No. 17, Mumbai Midc, Andheri (E), Vs. Mumbai – 400 093

For Appellant: Shri Harsh Shah/Pratik Poddar/For Respondent: Dr. Samuel Pitta
Section 143(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Datamatics Global Services Ltd. Dy. CIT-9(3)(1) Plot No. 58, Street No. 17, Mumbai MIDC, Andheri (E), Vs. Mumbai – 400 093 PAN/GIR No. AAACD 4471 B (Appellant) (Respondent) : Assessee by : Shri Harsh Shah/Pratik Poddar/ Paras Savla Revenue by : Dr. Samuel Pitta : 21.12.2022 Date of Hearing Date of Pronouncement : 17.03.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the transfer pricing adjustment of Rs.3,28,79,224/- in pursuance to the dir…

M/.S Synamedia India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, the appeal filed by assessee stands allowed in respect of the issues argued and considered hereinabove

ITA 2595/BANG/2019[2015-16]Status: DisposedITAT Bangalore21 Oct 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2595/Bang/2019 Assessment Year : 2015-16 M/S. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner Of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. Pan: Aaccn1140K Appellant Respondent Assessee By : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 28-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29/10/2019 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:

For Appellant: Shri Ankur Pai, Advocate
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2595/Bang/2019 Assessment Year : 2015-16 M/s. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. PAN: AACCN1140K APPELLANT RESPONDENT Assessee by : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 28-07-2022 Date of Pronouncement : 21-10-2022 ORDER PER BEENA PILLA…

Citrix R & D India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed partly as indicated herein above

ITA 220/BANG/2021[2016-17`]Status: DisposedITAT Bangalore25 Aug 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 220/Bang/2021 Assessment Year : 2016-17 M/S. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner Of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. Pan: Aabcn3639C Appellant Respondent Assessee By : Shri Sumit Khurana, Ca Revenue By : Shri M. Mathivanan, Cit-Dr Date Of Hearing : 04-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 30/03/2021 Passed By The National E-Assessment Centre, Delhi Relating To Assessment Year 2016-17 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another. 1. That The Order Passed By The Learned Ao To The Extent Prejudicial To The Appellant, Is Bad In Law & Liable To Be Quashed. Transfer Pricing - 2. That The National E-Assessment Centre, Delhi / Deputy Commissioner Of Income Tax, Circle 2(1)(1), Bangalore ("Assessing Officer" Or "Learned Ao") & The Dispute Resolution Panel - 1 ("Learned Panel" Or "Learned Drp")

For Appellant: Shri Sumit Khurana, CAFor Respondent: Shri M. Mathivanan, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 220/Bang/2021 Assessment Year : 2016-17 M/s. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. PAN: AABCN3639C APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri M. Mathivanan, CIT-DR Date of Hearing : 04-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assesse…

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

Reliance Home Financ Ltd., Mumbai vs. Pr. CIT-8, Mumbai

ITA 815/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Nov 2021AY 2015-16

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Yogesh Thar, A.R. &For Respondent: Shri Shekhar Gajbhiy, D.R
Section 143(3)Section 263Section 72A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.815 & 814/M/2021 Assessment Years: 2015-16 & 2016-17 M/s. Reliance Home Principle Commissioner Finance Ltd., of Income Tax-8, 11th Floor, Room No.611, The Ruby, 6th Floor, Vs. North-West Wing, Aayakar Bhavan, Senapati Bapat Marg, M.K. Road, Dadar (West), Mumbai - 400020 Mumbai – 400 028 PAN: AAEFC0305E (Appellant) (Respondent) Present for: Assessee by : Shri Yogesh Thar, A.R. & Shri Chaitanya D. Joshi, A.R. Revenue by : Shri Shekhar Gajbhiy, D.R. Date of…