BOUNTEOUS DIGITAL PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1600/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Bounteous Digital Private Limited, Vs. The Deputy Commissioner Of Block A, 8Th Floor, Global Infocity Park Income Tax, No. 40, Mgr Salai, Perungudi, Corporate Circle 4(1), Chennai 600 096. Chennai. [Pan:Aaacl6079R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A.R. Raghunathan, Ca (Virtual) ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.08.2025 घोषणा की तारीख /Date Of Pronouncement : 28.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.02.2025 Passed By The Addl/Jcit(A) – 10, Mumbai For The Assessment Year 2017-18. 2. The First Issue Raised By The Assessee Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Disallowance Of Csr Expenses In The Facts & Circumstances Of The Case.

disallowed the same in the return of income and claimed as deduction under section 80G of the Act. We note that as per clause (ii) to section sub-section (1) of section 80G of the Act, an amount equal to fifty per cent of the aggregate of the sums specified in sub- section (2

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

2 to under section 37(1) of the Act was inserted only with effect from 01.04.2015 and cannot be applied retrospectively for the subject AY. 8.1 The brief facts are that the assessee company has incurred expenditure for the welfare of community under the head ‘corporate social responsibility’ for financial year 2010-11 to 2012-13 relevant to assessment years

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

2 to under section 37(1) of the Act was inserted only with effect from 01.04.2015 and cannot be applied retrospectively for the subject AY. 8.1 The brief facts are that the assessee company has incurred expenditure for the welfare of community under the head ‘corporate social responsibility’ for financial year 2010-11 to 2012-13 relevant to assessment years

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

2 to under section 37(1) of the Act was inserted only with effect from 01.04.2015 and cannot be applied retrospectively for the subject AY. 8.1 The brief facts are that the assessee company has incurred expenditure for the welfare of community under the head ‘corporate social responsibility’ for financial year 2010-11 to 2012-13 relevant to assessment years

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

2 to under section 37(1) of the Act was inserted only with effect from 01.04.2015 and cannot be applied retrospectively for the subject AY. 8.1 The brief facts are that the assessee company has incurred expenditure for the welfare of community under the head ‘corporate social responsibility’ for financial year 2010-11 to 2012-13 relevant to assessment years

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

2 to under section 37(1) of the Act was inserted only with effect from 01.04.2015 and cannot be applied retrospectively for the subject AY. 8.1 The brief facts are that the assessee company has incurred expenditure for the welfare of community under the head ‘corporate social responsibility’ for financial year 2010-11 to 2012-13 relevant to assessment years

M.P. SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result, appeal filed by the Revenue stands dismissed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 406/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2011-12 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

80G of the Income Tax Act. GPIS’ appeal (111/14-15) for the same assessment year is also before you. 1. The relevant sections of Income Tax Act are reproduced below to the extent necessary. 1.1 Section 13(3) of Income Tax Act and Explanation 3 to section 13 reads as below: “13. Section 11 not to apply in certain cases

M/S. SUPER AUTO FORGE PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-3(1), CHENNAI

Appeal of the assessee is allowed

Bench: Shri George George K & Ms Padmavathy S, Am

disallowed. The PCIT was of the view that the CSR Expenditure are not voluntary and therefore cannot be claimed as a deduction under section 80G. The PCIT held that the AO without proper enquiry and verification has passed the assessment order without examining the claim of the assessee under section 80G of the Act. In this regard the PCIT issued

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

80G alone could be claimed. However, a reading of Section 11(1) of the Act clearly show that, types of income mentioned in clauses (a) to (d) therein have to be excluded while computing the total income of a person in receipt of such income. Exclusion is available to any person irrespective of status. Viz whether an individual

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the ab Aggrieved by the above order(s) of the AO, the assessee preferred ove order

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the ab Aggrieved by the above order(s) of the AO, the assessee preferred ove order

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

80G / 80GGB, disallowance u/s\n14A of the Act and disallowance of certain items of expenses.\n3. Aggrieved by the above order(s) of the AO, the assessee preferred\nappeal before the Ld. CIT(A). The assessee is noted to have challenged\nthe validity of the notices issued u/s 153C of the Act on several fronts.\nTaking into account the submissions