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“Section 135(5)”

Section References (mined)Section 135Section 135(5)49 judgments

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

essential attribute of a donation under section 80G, since the payment was made in discharge of the statutory obligation under section 135(5) of the Companies Act. The learned CIT(A) further held that Explanation 2 to section 37(1) makes it clear also characterize such expenditure as application

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

In the result, the appeal filed by the Revenue is dismissed,\nwhereas the appeal filed by the assessee is partly allowed

ITA 3510/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20
Section 135Section 143(3)Section 144BSection 14ASection 250Section 80GSection 80JSection 92C

essential attribute of a donation under section 80G, since\nthe payment was made in discharge of the statutory obligation\nunder section 135(5) of the Companies Act. The learned CIT(A)\nfurther held that Explanation 2 to section 37(1) makes it clear\nthat CSR expenditure is not incurred

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

without any legal compulsion. CR expenses, being a statutory mandate. lack the essential characteristic of a voluntary donation. * Mandatory Nature of CR Spending: Section 135(5) of the Companies Act, 2013, states that companies "shall ensure" spending on SR activities, which establishes a compulsory obligation rather than a voluntary ... explicitly restricted deductions under Section 80G for CSR contributions by introducing the phrase "other than the sum spent in pursuance of CSR under Section 135(5) of the Companies Act. 2013." * Only expenses under Sections 30 to 36 of the Income Tax Act. 1961, are eligible for deduction if they

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1084/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19
For Appellant: Shri Sourabh Soparkar, Advocate Represented by Department : Dr. Narendra Kumar NFor Respondent: Dr. Narendra Kumar Naik, CIT-DR Date of Conclusion of Hearing : 11/11/2025
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

company has reported eligible net profit u/s 135 of Companies Act, 2013 at Rs. 100 crores. The minimum CSR contribution of 2% under section 135(5) of the Act works out to be Rs. 2 crores. Situation 1: The company has been spent the required minimum CSR contribution ... crores is to be disallowed and added back in terms of Explanation 2 to section 37(1) of the Act. In terms of section 135(5) of the Act read with section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1083/HYD/2024[2017-18]Status: DisposedITAT Hyderabad21 Jan 2026AY 2017-18
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

company has reported eligible net profit u/s 135 of\nCompanies Act, 2013 at Rs. 100 crores. The minimum CSR\ncontribution of 2% under section 135(5) of the Act works out to\nbe Rs. 2 crores.\nSituation 1: The company has been spent the required\nminimum CSR contribution ... crores is to\nbe disallowed and added back in terms of Explanation 2 to\nsection 37(1) of the Act. In terms of section 135(5) of the Act\nread with section 80G(iiihk) only the excess sum paid amounting\nto Rs. 1 crores [ 3 crores 2% of 100 crores

MCKINSEY GLOBAL CAPABILITIES AND SERVICES PRIVATE LIMITED (MGCS) [MGSIPL NOW MERGED WITH MGCS],HARYANA vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME-TAX OFFICER, DELHI

Appeal is allowed

ITA 5314/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5314/Del/2025 : Asstt. Year : 2018-19 Mckinsey Global Capabilities & Vs Cit(A)/Nfac, Services Pvt. Ltd. (Mckinsey Global Delhi Services India Pvt. Ltd.), 3Rd Floor, Block-Iii, Vatika Business Park, Sector-49, Sohna Road, Gurgaon-12201 (Appellant) (Respondent) Pan No. Aaccm2356G Assessee By : Sh. Nikhil Tiwari, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 15.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025–26/1077218408(1) Dated 19.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Nikhil Tiwari, CAFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 143(3)Section 37(1)Section 80G

Bangalore Bench of the Tribunal to submit that that deduction under section 80G cannot be denied in respect of CSR expenditure incurred under section 135(5) of the Companies Act, 2013. He submitted that the Tribunal while allowing the deduction under section 80G, has also considered clauses (iiihk) & (iiihl ... section 80G(2) to hold that contribution made under section 135(5) of the Companies Act, 2013 other than to 5 McKinsey Global Capabilities & Services Pvt. Ltd. "Swachh Bharat Kosh" and "Clean Ganga Fund" shall be eligible for deduction under section 80G of the Act. The relevant extracts

ACIT, CIRCLE-7(1), DELHI, DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED, DELHI

In the result, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 5002/DEL/2025[2020-21]Status: DisposedITAT Delhi14 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2020-21] Dcit Vs. Fis Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Co. No. 213/Del/2025 (In Ita No.5002/Del/2025) [Assessment Year: 2020-21] Fis Global Business Vs. Dcit Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Revenue By Ms. Ankush Kalra, Sr. Dr Assessee By Sh. Vishal Kalra, Advocate Ms. Reema Grewal, Ca Sh. Kashish Gupta, Advocate Date Of Hearing 18.11.2025 Date Of Pronouncement 14.01.2026

Section 143(2)Section 37(1)

Bangalore Bench of the Tribunal to submit that that deduction under section 80G cannot be denied in respect of CSR expenditure incurred under section 135(5) of the Companies Act, 2013. He submitted that the Tribunal while allowing the deduction under section 80G, has also considered clauses (iiihk) & (iiihl ... section 80G(2) to hold that contribution made under section 135(5) of the Companies Act, 2013 other than to "Swachh Bharat Kosh" and "Clean Ganga Fund" shall be eligible for deduction under section 80G of the Act. The relevant extracts of the decision, as relied

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

Tribunal in the case of Goldman Sachs Services (P.) Ltd. v. Jt. CIT [[2020] 117 taxmann.com 535] wherein held that CSR made under section 135(5) of the Companies I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited. Act are also eligible for deduction under section ... case of Goldman Sachs Services (P.) Ltd. vs. Jt. CIT [2020] 117 taxmann.com 535 wherein it has been held that “CSR made under section 135(5) of the Companies Act are also eligible for I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited. deduction under section

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. HONEYWELL AUTOMATION INDIA LIMITED, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 1096/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

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

For Appellant: Shri Siddhesh Chaugule &For Respondent: Shri Manish M. Mehta
Section 135Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 80GSection 80G(1)(ii)Section 80G(2)(a)Section 80G(5)(vi)

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA

TRENT LIMITED,MUMBAI vs. DCIT-2(3)(1), MUMBAI

ITA 5602/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Dec 2025AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Ritesh Misra
Section 135(5)Section 143(3)Section 144BSection 37Section 37(1)Section 80G

amount for specified activities as per the provisions of Section 135 of the Companies Act, 2013. The expression "shall ensure" used in Section 135(5) of the Companies Act 2013 clearly implies that there is a mandate to spend 2% of average net profits of the preceding three years

JCIT OSD CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22
Section 143(3)Section 144Section 14A

amount for specified activities as\nper the provisions of Section 135 of the Companies Act, 2013. The\nexpression \"shall ensure” used in Section 135(5) of the Companies Act,\n2013 clearly implies that there is a mandate to spend 2% of average net\nprofits of the preceding three years ... find that ITAT,\nBangalore Bench in the case of Goldman Sachs Services (P.) Ltd. (supra) has held that\nthe other contributions made under section 135 (5) of the Companies Act are also\neligible for deduction/s 80G of Ericsson India Global Services Pvt. Ltd. v. DCIT the\nAct subject to satisfying

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2259/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20
Section 143(3)Section 144Section 14A

amount for specified activities as\nper the provisions of Section 135 of the Companies Act, 2013. The\nexpression \"shall ensure” used in Section 135(5) of the Companies Act,\n2013 clearly implies that there is a mandate to spend 2% of average net\nprofits of the preceding three years ... find that ITAT,\nBangalore Bench in the case of Goldman Sachs Services (P.) Ltd. (supra) has held that\nthe other contributions made under section 135 (5) of the Companies Act are also\neligible for deduction/s 80G of Ericsson India Global Services Pvt. Ltd. v. DCIT the\nAct subject to satisfying

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2258/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21
Section 143(3)Section 144Section 14A

amount for specified activities as\nper the provisions of Section 135 of the Companies Act, 2013. The\nexpression \"shall ensure” used in Section 135(5) of the Companies Act,\n2013 clearly implies that there is a mandate to spend 2% of average net\nprofits of the preceding three years

HDFC BANK LIMITED,MUMBAI vs. DCIT - 2 (3) (1) , MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21
Section 143(3)Section 144Section 14A

amount for specified activities as\nper the provisions of Section 135 of the Companies Act, 2013. The\nexpression "shall ensure” used in Section 135(5) of the Companies Act,\n2013 clearly implies that there is a mandate to spend 2% of average net\nprofits of the preceding three years ... find that ITAT,\nBangalore Bench in the case of Goldman Sachs Services (P.) Ltd. (supra) has held that\nthe other contributions made under section 135 (5) of the Companies Act are also\neligible for deduction/s 80G of Ericsson India Global Services Pvt. Ltd. v. DCIT the\nAct subject to satisfying

HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 2 (3) (1), MUMBAI

ITA 1555/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20
Section 143(3)Section 144Section 14A

amount for specified activities as\nper the provisions of Section 135 of the Companies Act, 2013. The\nexpression \"shall ensure” used in Section 135(5) of the Companies Act,\n2013 clearly implies that there is a mandate to spend 2% of average net\nprofits of the preceding three years

SREI EQUIPMENT FINANCE LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1), , KOLKATA

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

ITA 1019/KOL/2025[2018-2019]Status: DisposedITAT Kolkata15 Sept 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Srei Equipment Finance Commissioner Of Income-Tax Limited (Appeals), 86C, Vishwakarma, National Faceless Appeal Vs. Topsia Road (South), Topsia, Centre, Delhi Kolkata-700046 (Appellant) (Respondent) Pan No. Aakcs3431L Assessee By : Shri S.K. Tulsiyan & Miss Lata Goyal, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 15.09.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR
Section 115JSection 135Section 45Section 45ISection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

REDSEER MANAGEMENT CONSULTING PRIVATE LIMITED,BENGALURU vs. DCIT, CIRCLE-5(1)(1), BANGALORE

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

ITA 697/BANG/2025[2020-21]Status: DisposedITAT Bangalore02 Sept 2025AY 2020-21
Section 143(1)Section 143(2)Section 37Section 80G

nBangalore Bench of the Tribunal to submit that that\ndeduction under section 80G cannot be denied in respect\nof CSR expenditure incurred under section 135(5) of the\nCompanies Act, 2013. He submitted that the Tribunal\nwhile allowing the deduction under section 80G, has also\nconsidered clauses (iiihk) & (iiihl ... section 80G(2) to hold\nthat contribution made under section 135(5) of the\nCompanies Act, 2013 other than to \"Swachh Bharat Kosh\"\nand \"Clean Ganga Fund\" shall be eligible for deduction\nunder section 80G of the Act. The relevant extracts of the\ndecision, as relied

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1663/PUN/2024[2018-19]Status: DisposedITAT Pune25 Aug 2025AY 2018-19
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCH “A”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU vs. INFOSYS LIMITED, BENGALURU

In the result, appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

ITA 245/BANG/2024[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt. Srinandini Das – CIT - DR
Section 1Section 10ASection 155Section 250

ITA No.881/Bang/2023 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by the assessee is partly allowed and the\nappeal filed by the revenue is dismissed

ITA 881/BANG/2023[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\N\N\Nita No. 881/Bang/2023\N Assessment Year: 2019-20\N\Ninfosys Limited\Nplot 44, Konappana Agrahara\Nhosur Road, Konappana\Nbangalore - 560100\Nkarnataka\N\Npan: Aaaci4798L\N\Nappellant\N\Nvs.\N\Ndy. Commissioner Of Income Tax\Ncircle - 3(1)(1)\Nbmtc Building, 80 Feet Road\Nkoramangala, Bangalore – 560095\Nkarnataka\N\Nrespondent\N\Nita No. 245/Bang/2024\N Assessment Year: 2019-20\N\Njt. Commissioner Of Income Tax (Osd)\Ncircle - 3(1)(1)\Nroom No. 241, 2Nd Floor\Nbmtc Building, 80 Feet Road\N6Th Block, Koramangala\Nbangalore - 560095\Nkarnataka\N\Nvs.\N\Ninfosys Limited\Nplot 44, Konappana Agrahara\Nhosur Road, Konappana\Nbangalore - 560100\Nkarnataka\N\Npan: Aaaci4798L\N\Nappellant\N\Nrespondent\N\Nassessee By\Ndepartment By\N\Nsri Padam Chand Khincha – Ca\Nsmt. Srinandini Das – Cit - Dr\N\Ndate Of Hearing\Ndate Of Pronouncement:\N\N09.05.2025\N06.08.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Cross Appeals Are Filed Against The Order Of Ld. Commissioner Of\Nincome Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short \"Ld.\Ncit(A)/Nfac] Vide Din & Order No. Itba/Nfac/S/250/2023-24/1056786183(1) Dated 05.10.2023 Passed U/S.250 Of The Income Tax\Nact, 1961 (In Short “The Act\") For The A.Y.2019-20.\N\Npage 2 Of 34\N\N2. The Assessee Has Raised The Following Grounds Of Appeal: - \N\N\"1.\N\Ngeneral Ground\N\N1.

Section 1Section 10ASection 250

{ "clean_text": "ITA No.881/Bang/2023\nITA No.245/Bang/2024\nInfosys Limited\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH: BANGALORE\n

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