AIA ENGINEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take

AIA ENGIONEERING LTD.,AHMEDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeals filed by the assessee are hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take

TORRENT POWER GRID LIMITED,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take

SEQUEL LOGISTICS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

disallowance of same u/s. 80G, if other conditions of Section 80G are fulfilled by observing as follows: “7.3 As we take

TORRENT INVESTMENTS LIMITED (FORMERLY KNOWN AS TORRENT INVESTMENTS PRIVATE LIMITED),AHMEDABAD vs. THE PR.CIT, AHMEDABAD-3, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

disallowing the deduction under Section 80G of the Act for CSR expenses and the expenses which had not been disallowed

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TORRENT POWER LIMITED, AHMEDABAD

section 80G/80GGB on the same which are detailed as under: Particulars Abd-Distri Bhiwandi Surat DUGEN SUGEN Total Political 14500000 14500000 Donation 80GGB Other Donation 2500000 2500000 80G-100% Other Donation 23800000 10077500 10000000 20000000 63877500 80G-50% Total 40800000 10077500 10000000 20000000 28.1 The assessee has disallowed

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TORRENT POWER LTD.,, AHMEDABAD

section 80G/80GGB on the same which are detailed as under: Particulars Abd-Distri Bhiwandi Surat DUGEN SUGEN Total Political 14500000 14500000 Donation 80GGB Other Donation 2500000 2500000 80G-100% Other Donation 23800000 10077500 10000000 20000000 63877500 80G-50% Total 40800000 10077500 10000000 20000000 28.1 The assessee has disallowed

VIMAL COAL PVT.LTD.,AHMEDABAD vs. THE DY.CIT., CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

disallowed under section\n37(1) of the Act while computing business income.\nDeduction was claimed under section 80G of the Act, which

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

disallowed the entire CSR expenditure of Rs.10,90,50,000/- in its computation of income and had not claimed any deduction under section 37(1). The deduction under section 80G

PATEL INFRASTRUCTURE LIMITED,AHMEDABAD vs. THE PCIT (CENTRAL), SURAT, VADODARA

In the result, appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowed as a business expense under Section 37(1) due to Explanation 2 introduced by the Finance (No. 2) Act, 2014, it remains part of the assessee’s total income and thus eligible for deduction under Chapter VIA, which includes Section 80G

VIBRANT ADVERTISING PRIVATE LIMITED,AHMEDABAD vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed and the order passed under section 263 of the Act by the Principal CIT is quashed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

80G of the Act, provided all other statutory requirements under that section are met. These decisions have clarified that Explanation 2 to section 37(1), which bars CSR expenses as deductible business expenditure, does not extend to disallowance

HESTER BIOSCIENCE LIMITED,MEHSANA vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowed interest on TDS under section 40(a)(ii) of the Act amounting to ₹1,75,61,505/- and this included the interest amount of Rs. 98,791/-, which is in question. Regarding the deduction under section 80G

TTEC INDIA CUSTOMER SOLUTIONS PVT. LTD.,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ttec India Customer Solutions Pr.Commissioner Of Private Limited, Ttec Ahmedabad Vs. Income Tax-3 Opp: L.J.College Vejalpur Off: Sg Road, Makarba Ahmedabad. Fatewadi Bo, Fatewadi Ahmedabad. Pan : Aaccm 1005A (Applicant) (Responent) : Shri Vishal Kabra, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/07/2025 आदेश आदेश/O R D E R आदेश आदेश

disallowance of CSR expenses, based on the same the learned AO had granted deduction. It is submitted it be so held now. 5 4.2. The learned PCIT erred in law by not appreciating that just because CSR expenses are not allowed under Section 37 of the Act, it does not automatically mean that deduction under Section 80G

GMM PFAULDER LTD.,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 Gmm Pfaulder Ltd. The Pr.Cit बनाम/ 3Rd Floor, B-Jadav Chambers Ahmedabad-1 V/S. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabcg 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28 /10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax, Ahmedabad-1 [Hereinafter Referred To As “Ld. Pr. Cit” For Short] Dated 07/03/2025 Passed In Exercise Of His Revisionary Jurisdiction Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2020- 21. 2. The Assessee Has Raised The Following Grounds Of Appeal: Gmm Pfaulder Ltd. Vs. Pcit Asst. Year : 2020-21 2

Disallowance of deduction claimed amounting to Rs.62,17,634/- under section 80G: 4.1 On the facts and circumstances of the case

TAPOVAN EDUCATION TRUST,,VADODARA vs. COMMISSIONER OF INCOME TAX-1,, VADODARA

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

80G, the trust must be registered u/s. 12A of the I.T. Act. As such, the trust do not fulfill the above condition. Therefore, the trust vide letter dated 26.03.2013 received in this office on 04.04.2013 has withdrawn its application. In view of the above, the application of the trust is treated as rejected for statistical purposes.” ITA Nos. 2310&2311/Ahd/2017

TAPOVAN EDUCATION TRUST,VADODARA vs. COMMISSIONER OF INCOME TAX-1,, VADODARA

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

80G, the trust must be registered u/s. 12A of the I.T. Act. As such, the trust do not fulfill the above condition. Therefore, the trust vide letter dated 26.03.2013 received in this office on 04.04.2013 has withdrawn its application. In view of the above, the application of the trust is treated as rejected for statistical purposes.” ITA Nos. 2310&2311/Ahd/2017

TAPOVAN EDUCATION TRUST,,VADODARA vs. THE ACIT, CPC,, BANGLORE

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

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

80G, the trust must be registered u/s. 12A of the I.T. Act. As such, the trust do not fulfill the above condition. Therefore, the trust vide letter dated 26.03.2013 received in this office on 04.04.2013 has withdrawn its application. In view of the above, the application of the trust is treated as rejected for statistical purposes.” ITA Nos. 2310&2311/Ahd/2017

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. HDB FINANCIAL SERVICES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

disallowance of Rs.14,01,31,001/- under Section 80G of the Act in respect of the amounts expended under CSR activity