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

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Key Topics

Section 80G80Section 14A44Section 143(3)34Deduction34Section 12A32Addition to Income28Disallowance27Section 26326Section 35(1)(ii)25Section 37

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 146/KOL/2021[2016-17]Status: DisposedITAT Kolkata22 Jul 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 135Section 143(3)Section 263Section 263(1)Section 37Section 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

INDIAN LEATHER TECHNOLOGISTS' ASSOCIATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA , KOLKATA

Showing 1–20 of 63 · Page 1 of 4

16
Section 92C14
Exemption10

In the result, the appeal of assessee is allowed

ITA 1634/KOL/2017[-----]Status: DisposedITAT Kolkata11 Jul 2018

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

5)(vi) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 3. Briefly stated facts are that the assessee association came into existence on 14.08.1957. The assessee association got registered u/s. 12A of the Act on 27.07.1991. Thereafter, the assessee filed an application for approval u/s. 80G of the Act on 28.10.2016. The Ld. CIT(E) found

M/S MERINO INDUSTRIES LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 923/KOL/2024[2018-19]Status: DisposedITAT Kolkata24 Feb 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Shyam Sundar Jha, ARFor Respondent: Shri Subhendu Datta, DR
Section 143Section 143(3)Section 263Section 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

M/S MERINO PANEL PRODUCTS LTD.,KOLKATA vs. PCIT-2, , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 922/KOL/2024[2018-19]Status: DisposedITAT Kolkata24 Feb 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Shyam Sundar Jha, ARFor Respondent: Shri Subhendu Datta, DR
Section 143Section 143(3)Section 263Section 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

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)

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 80G of Income-tax Act subject to assessee satisfying the requisite conditions prescribed for deduction under section 80G of the Act, which is squarely applicable to the facts of the instant case.”. Further reliance has been made

M/S TDK INDIA PRIVATE LIMITED,KOLKATA vs. DCIT CIRCLE 11(1), KOLKATA, DELHI AND KOLKATA

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

ITA 2565/KOL/2024[AY 2021-22]Status: DisposedITAT Kolkata05 Dec 2025

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Tdk India Private Limited Dcit, Circle 11(1), Kolkata Wbidc Growth Centre, Kulia Aayakar Bhawan, P-7 Kanchrapara Road, Po Ns Chowringhee Square, Sanatorium,Kalyani, Nadia, Vs. 6Th Floor, Roomno.18, Kolkata-741251, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaaci6950Q Assessee By : Shri Arjit Chakraborthy, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 14.11.2025 Date Of Pronouncement: 05.12.2025

For Appellant: Shri Arjit Chakraborthy, ARFor Respondent: Shri S.B. Chakraborthy, DR

disallowed under Section 37 but the same does not extend to deductions permissible under Chapter VI-A, including Section 80G. The restriction under Section 80G applies only M/s TDK India Private Limited; A.Y. 2021-22 to donations made to Swachh Bharat Kosh and Clean Ganga Fund if made as part of CSR. We are therefore of the view that there

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 461/KOL/2023[2018-19]Status: DisposedITAT Kolkata14 Dec 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. Dy. Cit, Circle-7(1), Kolkata 5/1A, Hungerford Street Vs Shakespeare Sarani Kolkata - 700017 [Pan: Aabcb2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kush Kanodia, A/R Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 19/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 24/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Failed To Appreciate That The Appellant Had Suo Moto Computed & Disallowed Sum Of Rs.14,10,610/- Which Inter Alia Included Sum Of Rs.14,19,009/- Computed In Terms Of Rule 8D(2)(Ii) Being 1% Of The Value Of Tax Free Investments & Therefore The Ao Had Factually Erred In Holding That The Aforesaid Voluntary Disallowance Represented Disallowance Offered By Way Of Direct Expenditure U/S 14A Read With Rule 8D(2)(I) & Thereby Wrongly Computed Further Disallowance Of Rs.13,32,000/- In Terms Of Rule 8D(2)(Ii).

For Appellant: Shri Kush Kanodia, A/RFor Respondent: Shri Subhendu Datta, CIT, D/R
Section 115Section 14ASection 250Section 35Section 45Section 80G

disallowed in the computation of income. Now, Section 80G of the Act comes into play if any of the donations is eligible for deduction u/s 80G of the Act. It is not in dispute before us that the organizations to which the alleged donation has been given are registered u/s 12A of the Act holds the approval of Section 80G

ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

ITA 1199/KOL/2012[2008-2009]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

For Appellant: Shri Barun Kumar Ghosh & Shri Piyush Dey, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)
Section 28Section 36Section 36(1)Section 36(1)(viia)

5. Learned counsel for the assessee, however, contends that the provisions of MAT do not apply to the assessee, and , for this reason, very foundation of impugned reassessment proceedings is devoid of legally sustainable merits. His line of reasoning is this. The provisions of MAT can come into play only when the assessee prepares its profit and loss account

DCIT, CIRCLE - 3(1), , KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT CO. LTD.,, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1469/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Dec 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Ita No. 1469 & 1470/Kol/2019 Assessment Year: 2013-14 & 2015-16 Deputy Commissioner Of Income Tax, Circle-12(1), Kolkata……………….………....…........Appellant Vs. M/S. The Peerless General Finance & Investment & Co. Ltd..................……………….…..Respondent 3, Esplanade East Kolkata – 700 069 [Pan : Aabct 3043 L] Appearances By: Shri Supriyo Pal, Jcit Sr. D/R, Appearing On Behalf Of The Revenue Shri S.K. Tulsiyan, Adv. & Subrata Dey, Ca, Appeared On Behalf Of The Assessee. . Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : December 5Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 14ASection 250

5)(vi) of the Act and on which the legislature has not put any restriction as regards of the Act and on which the legislature has not put any restriction as regards of the Act and on which the legislature has not put any restriction as regards allowance of CSR spent. Hence, the legal position that emerges and is applicable

D.C.I.T CIR - 3(1), KOLKATA vs. M/S THE PEERLESS GENERAL FINANCE & INVESTMENT CO LTD, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1470/KOL/2019[2015-16]Status: DisposedITAT Kolkata05 Dec 2019AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Ita No. 1469 & 1470/Kol/2019 Assessment Year: 2013-14 & 2015-16 Deputy Commissioner Of Income Tax, Circle-12(1), Kolkata……………….………....…........Appellant Vs. M/S. The Peerless General Finance & Investment & Co. Ltd..................……………….…..Respondent 3, Esplanade East Kolkata – 700 069 [Pan : Aabct 3043 L] Appearances By: Shri Supriyo Pal, Jcit Sr. D/R, Appearing On Behalf Of The Revenue Shri S.K. Tulsiyan, Adv. & Subrata Dey, Ca, Appeared On Behalf Of The Assessee. . Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : December 5Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 14ASection 250

5)(vi) of the Act and on which the legislature has not put any restriction as regards of the Act and on which the legislature has not put any restriction as regards of the Act and on which the legislature has not put any restriction as regards allowance of CSR spent. Hence, the legal position that emerges and is applicable

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 233/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

disallowances. 3. The ld. CIT(Exemptions), Kolkata rejected the application of the assessee for grant of registration under section 12AA of the Act on the following grounds:- A perusal of the records reveals that the assessee was registered under section 10(23C)(vi) of the Income Tax Act and the ld. Chief CIT-X, Kolkata vide his order dated

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 232/KOL/2020[2013-14]Status: DisposedITAT Kolkata12 Apr 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

Section 10Section 12ASection 80G(5)(vi)

disallowances. 3. The ld. CIT(Exemptions), Kolkata rejected the application of the assessee for grant of registration under section 12AA of the Act on the following grounds:- A perusal of the records reveals that the assessee was registered under section 10(23C)(vi) of the Income Tax Act and the ld. Chief CIT-X, Kolkata vide his order dated

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2457/KOL/2024[2018-19]Status: DisposedITAT Kolkata10 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

80G of the Act. The Ld. D.R has further submitted that the Ld. CIT(A) has erred in law by allowing deduction u/s 80IA of the Act against the gross total income as against deduction restricted to profit and gains from specified business as per provision of Section 80IA of the Act. His further submission is that

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2459/KOL/2024[2021-22]Status: DisposedITAT Kolkata10 Jun 2025AY 2021-22

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

80G of the Act. The Ld. D.R has further submitted that the Ld. CIT(A) has erred in law by allowing deduction u/s 80IA of the Act against the gross total income as against deduction restricted to profit and gains from specified business as per provision of Section 80IA of the Act. His further submission is that

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2034/KOL/2024[2020-2021]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-2021

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

80G of the Act. The Ld. D.R has further submitted that the Ld. CIT(A) has erred in law by allowing deduction u/s 80IA of the Act against the gross total income as against deduction restricted to profit and gains from specified business as per provision of Section 80IA of the Act. His further submission is that

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2456/KOL/2024[2017-18]Status: DisposedITAT Kolkata10 Jun 2025AY 2017-18

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

80G of the Act. The Ld. D.R has further submitted that the Ld. CIT(A) has erred in law by allowing deduction u/s 80IA of the Act against the gross total income as against deduction restricted to profit and gains from specified business as per provision of Section 80IA of the Act. His further submission is that

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2458/KOL/2024[2020-21]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

80G of the Act. The Ld. D.R has further submitted that the Ld. CIT(A) has erred in law by allowing deduction u/s 80IA of the Act against the gross total income as against deduction restricted to profit and gains from specified business as per provision of Section 80IA of the Act. His further submission is that

DIAMOND BEVERAGES PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, appeal of the assessee is allowed

ITA 208/KOL/2022[2017-18]Status: DisposedITAT Kolkata06 Jul 2022AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. Cit, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 Pan : Aabcd3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : S. Agarwal, Aca Revenue By : Md. Ghayas Uddin, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 06/07/2022 आदेश/O R D E R Per Shri Rajpal Yadav:

For Appellant: S. Agarwal, ACAFor Respondent: Md. Ghayas Uddin, CIT, D/R
Section 143Section 143(2)Section 263Section 263(1)Section 37Section 80G

disallowed under sec 37 of the Act can be claimed as deductible under sec 80G of the Act. Revisionary assessment proceedings cannot be initiated unless the conjunctive conditions of section 263 of the Act are satisfied Section 263(1) of the Act states that: "The Principal Commissioner or The Commissioner may call for and examine the record of any proceeding

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

ITA 261/KOL/2022[2017-18]Status: DisposedITAT Kolkata22 Nov 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

For Appellant: Shri Vinod Kumar Jain, ARFor Respondent: Shri Amitava Bhattacharyya, CIT, DR
Section 143(3)Section 197Section 263Section 40Section 80G

vi) and the money receipts. For these three Trusts, the certificates stated their validity which expired prior to the relevant year under consideration. To this effect, ld. Counsel referred to the Circular No.7/2010 dated 27.10.2010 issued by CBDT giving clarification regarding period of validity and approval issued u/s. 10(23C) and section 80G(5

LINDE GLOBAL SUPPORT SERVICES PVT. LTD.,KOLKATA vs. ASSESSING OFFICER, CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1470/KOL/2024[2020-2021]Status: DisposedITAT Kolkata09 Oct 2024AY 2020-2021

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 37Section 80G

disallowed in the computation of income. Now, Section 80G of the Act comes into play if any of the donations is eligible for deduction u/s 80G of the Act. It is not in dispute before us that the organizations to which the alleged donation has been given are registered u/s 12A of the Act holds the approval of Section 80G