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122 results for “disallowance”+ Section 80G(5)(vi)clear

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Key Topics

Section 80G128Deduction69Section 143(3)67Addition to Income62Disallowance55Section 1141Section 80I40Exemption34Section 12A33Section 263

AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2468/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Ritu Sharma,CIT-DR
Section 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. The company can claim deduction for hundred percent of the donation of Rs. 1 crores paid to Prime Minister's National Relief Fund u/s 80G(2)(iiia) read with Section 80G(1)(i) of the Act. The company claim deduction to the extent

Showing 1–20 of 122 · Page 1 of 7

30
Section 10A29
Section 8027

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

5,72,619 Other additions/disallowances Addition w.r.t. to expenditure incurred on in-house 12,01,42,780 scientific research under section 35(2AB) of the Act Disallowance w.r.t. deduction claimed under section 638,13,601 80G of the Act on account of donations given Addition w.r.t. difference in Duty Drawback 2,18,481 10. On receipt of the draft order

M/S. HAVELLS INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is partly allowed for statistical purpose

ITA 4695/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Nov 2020AY 2008-09

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Vs Havells India Ltd. Acit 1, Raj Narian Marg, Ltu Civil Lines New Delhi New Delhi Aaach0351E (Respondent) (Appellant)

Section 251Section 40Section 80I

disallowance of Rs. 3,96,91,355/- made by the Assessing Officer but also enhanced the income of the assessee by Rs.29,56,344/- without issuing the notice of enhancement u/s 251 of the Act. The Ld. AR submitted that the aforesaid issue now stands covered in favour of the assessee by the order of the Tribunal in asseesse

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

vi) of the Act. Reliance in this regard may also be placed on the decision of the Tribunal in the case of ITO vs S.R.M. Foundation of India: 21 ITD 598 (Del), wherein the assessee was a spiritual regeneration movement foundation of India, which was registered under section 12A and under section 80G of the Act. It was founded

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

disallowed on the ground of the same being contingent in nature. He further submitted that similar provision for increase in prices as at the end of the year was accepted and allowed in Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page

TERADATA INDIA P.LTD,GURUGRAM vs. DCIT,CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

ITA 1248/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Oct 2023AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 37Section 80G

5. That once working capital adjustment is granted no separate adjustment on account of outstanding receivables is maintainable. Part II-Corporate Tax Grounds 6. Denial of deduction under Section 80G. 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing the deduction of INR 21,47.646/- claimed under section 80G

TERADATA INDIA PVT LTD,GRUGRAM vs. DCIT CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

ITA 2337/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Oct 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 37Section 80G

5. That once working capital adjustment is granted no separate adjustment on account of outstanding receivables is maintainable. Part II-Corporate Tax Grounds 6. Denial of deduction under Section 80G. 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing the deduction of INR 21,47.646/- claimed under section 80G

ACIT-CIRCLE-3(1), GURGAON vs. TERADATA INDIA PRIVATE LIMITED, GURGAON

Appeal of the revenue is allowed for AY 2018-19

ITA 1430/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Oct 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 37Section 80G

5. That once working capital adjustment is granted no separate adjustment on account of outstanding receivables is maintainable. Part II-Corporate Tax Grounds 6. Denial of deduction under Section 80G. 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing the deduction of INR 21,47.646/- claimed under section 80G

AMWAY INDIA ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 1(1), DELHI / NFAC, DELHI

Appeal of the assessee is allowed

ITA 5912/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2025AY 2021-22

Bench: Shri Sudhir Pareek & Shri Manish Agarwalamway India Enterprises Private Dcit, Limited, Circle-1(1), Ground Floor, Elegance Tower, Vs. Delhi/Nfac. Plot No.8, Non Hierarchical Commercial, Jasola, Delhi-110025. Pan-Aaaca5603Q (Appellant) (Respondent)

Section 143(1)(a)Section 143(2)Section 143(3)Section 80GSection 92C

5. Ground of appeal No.1 is general in nature and needs no adjudication. 6. In Ground of appeal No. 2 assessee has challenged the various additions/disallowance made on account of transfer price adjustment and donation and further challenged the income computed in the order passed u/s 143(1) of the Amway India Enterprises Private Limited vs. DCIT Act where

CHEIL INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI

In the result, appeal of the assessee is allowed

ITA 29/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Oct 2024AY 2020-21

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2020-21 Cheil India Private Limited Vs. Dcit, Circle 4(2), 7Th Floor, Two Horizon C.R. Building, Centre, New Delhi – 2 Golf Course Road, Gurgaon, Haryana-122001 (Pan: Aaccc2299Q) (Appellant) (Respondent)

For Appellant: Ms. Ananya Kapoor, Adv., Sh. TarunFor Respondent: Ms. Harpreet Kaur, Sr. DR
Section 115PSection 135Section 135(5)Section 143(3)Section 144BSection 250Section 270ASection 37Section 80GSection 80G(2)

80G of the Act pertaining to eligible payments without appreciating that section 37 of the Act does not provide any restriction towards deduction under Chapter VI-A of the Act, which is otherwise eligible. 5. That the Assessment Centre/ Appeal Centre has erred on facts and in law in not appreciating the intent of the legislature that the disallowance

ACIT(E),CIRCLE-1(1), NEW DELHI vs. DIVYA JYOTI JAGRATI SANSTHAN, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 4188/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jan 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Ms. Yagyasaini Kakkar, CIT DR
Section 11Section 11(1)Section 115BSection 12ASection 133(6)Section 143(3)Section 2(15)Section 32Section 32(1)Section 80G

vi) and as per the provision or section 80G(5B) read with explanation 3 to section 80G, an institution existing wholly or substantially for religious purpose is not allowed to get the benefit of sec. 80G. 2. The Ld. CIT (A) has erred on facts and in law in deleting the addition of Rs.18,36,05,498/- u/s 115BBC

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

disallowing this claim. Therefore, Ground No. 18 to 18.2 are allowed in favour of the assessee.” From the records it can be seen that the provision for the material is worked out in respect of price amendments which were already issued on 31.03.2009 which was made on the basis of actual supplied made upto the end of the year

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-13 , DELHI

In the result, appeals of Revenue in decided as follows:

ITA 68/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ankit Agarwal, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR
Section 135Section 80Section 80G

VI-A of the income tax act with respect to the donation u/s 80G of the act. As the requisite details as required by that section has not been furnished before us we direct the assessee to furnish the relevant information before the assessing officer in accordance with the law to claim any deduction under section 80G of the income

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-13, DELHI

In the result, appeals of Revenue in decided as follows:

ITA 67/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ankit Agarwal, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR
Section 135Section 80Section 80G

VI-A of the income tax act with respect to the donation u/s 80G of the act. As the requisite details as required by that section has not been furnished before us we direct the assessee to furnish the relevant information before the assessing officer in accordance with the law to claim any deduction under section 80G of the income

DELHI DUTY FREE SERVICES PRIVATE LIMTED,DELHI vs. DCIT,CENTRAL CIRCLE-13, NEW DELHI

In the result, appeals of Revenue in decided as follows:

ITA 69/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ankit Agarwal, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR
Section 135Section 80Section 80G

VI-A of the income tax act with respect to the donation u/s 80G of the act. As the requisite details as required by that section has not been furnished before us we direct the assessee to furnish the relevant information before the assessing officer in accordance with the law to claim any deduction under section 80G of the income

SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-22(2), DELHI

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

ITA 5256/DEL/2024[2021-22]Status: DisposedITAT Delhi25 Sept 2025AY 2021-22

Bench: Shri Challa Nagendram Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Dharam Veer Singh, CIT-DR
Section 143(3)Section 80G

section 80G of the Act (Ground no. 33 to Ground no. 35). Accordingly, the Appellant is not withdrawing the Ground no. 28 to Ground no. 35; and will contest the appeal based on these grounds, in the upcoming hearings before the Hon'ble Tribunal. Page 6 of 14 ITA No. 5256 & 3724/DEL/2024 [A.Ys 2020-21 & 2021-22] Samsung India Electronics

SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED,NEW DELHI vs. ITO, DELHI

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

ITA 3724/DEL/2024[2020-21]Status: DisposedITAT Delhi25 Sept 2025AY 2020-21

Bench: Shri Challa Nagendram Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Dharam Veer Singh, CIT-DR
Section 143(3)Section 80G

section 80G of the Act (Ground no. 33 to Ground no. 35). Accordingly, the Appellant is not withdrawing the Ground no. 28 to Ground no. 35; and will contest the appeal based on these grounds, in the upcoming hearings before the Hon'ble Tribunal. Page 6 of 14 ITA No. 5256 & 3724/DEL/2024 [A.Ys 2020-21 & 2021-22] Samsung India Electronics

ADIT (E), DELHI vs. M/S ASIAN CENTRE FOR ORGANISATION RESEARCH & DEVELOPMENT., NEW DELHI

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

ITA 3718/DEL/2012[2003-04]Status: DisposedITAT Delhi16 Jun 2017AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 10Section 12ASection 143(1)Section 143(3)Section 148Section 80G

disallowed remaining expenditure of Rs.1,52,82,577/-. 6. The assessee carried the matter in appeal before the ld. CIT(A),who quashed the re-assessment proceedings holding them as invalid as under : “I have perused the facts stated in the assessment order as well as the remand report and the facts stated by the assessee in his oral

MAX NEW YORK LIFE INSURANCE COMPANY LTD.,GURGAON vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

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

ITA 541/DEL/2018[2014-15]Status: DisposedITAT Delhi13 May 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimax New York Life Insurance Vs. Dcit, Company Ltd, Circle-1, Ltu, New Delhi Plot No. 90A, Sector-18, Udyog Vihar, Haryana (Appellant) (Respondent)

For Appellant: Shri Himanshu S. Sinha, AdvFor Respondent: Ms. Parmita M. Biswas, CIT DR
Section 10(34)Section 115BSection 271(1)(c)Section 37(1)Section 44Section 72Section 80G

5 of the appeal. 22. Ground No. 6 of the appeal is with respect to disallowance of Rs. 3 laks incurred on account of donation. The above donation was made by the assessee to the concern in which the directors of the appellate company are trustees. The ld AO disallowed the above expenditure. The ld CIT(A) also upheld

ROMMANA HERBAL CARE P.LTD,NEW DELHI vs. ACIT, CIRCLE3-21(2), NEW DELHI

Accordingly appeal filed by the assessee is dismissed

ITA 2629/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri G. S. Kohli, C. AFor Respondent: Ms. Kirti Sankratyayan; Sr. D.R
Section 12ASection 143(3)Section 35(1)(ii)

disallowance. Therefore, assessee is in appeal before us. 5. The ld. AR referred to the paper book dated 25.08.2021 filed before us. He referred to the letter dated 16.12.2016 filed before the ld. Assessing Officer and asked the Assessing Officer to show where the name of the assessee is appearing. He further referred to the remand report submitted