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

80G and not u/s 37(1) of the Act.\nAccordingly, ITA No. 1710/PUN/2023 is also dismissed.\n24. In view of the facts of the case which are identical as in\nplethora of decisions of the coordinate benches of ITAT as outlined in\nthe preceding paras, we do not find any infirmity in the appellate order\nwhich is accordingly upheld dismissing

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

TDS within the due date. On the other hand, the assessee is claiming\nthe amount in this year. Accordingly, the AO held that the amount of ₹\n65,03,040/- is not allowable as a deduction in the year under consideration.\n8. The learned CIT(A), vide impugned order, dismissed the ground raised\nby the assessee on this issue and held

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

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

80G and not u/s 37(1) of the Act.\nAccordingly, ITA No. 1710/PUN/2023 is also dismissed.\n\n24.\nIn view of the facts of the case which are identical as in\nplethora of decisions of the coordinate benches of ITAT as outlined in\nthe preceding paras, we do not find any infirmity in the appellate order\nwhich is accordingly upheld

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

80G of the Act.\n12. On the above observation, we deem it fit to hold that the assessee is entitled to deduction\nclaimed u/s.80G of the Act towards the CSR expenditure incurred by it. We, therefore, direct\nthe ld. A.O, to allow the claim of the assessee subject to the condition that the assessee has\nsatisfied the other requirements warranted

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

80G and not u/s 37(1) of the Act.\nAccordingly, ITA No. 1710/PUN/2023 is also dismissed.\n24.\nIn view of the facts of the case which are identical as in\nplethora of decisions of the coordinate benches of ITAT as outlined in\nthe preceding paras, we do not find any infirmity in the appellate order\nwhich is accordingly upheld dismissing

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

TDS credit by directing verification. Interest under sections 234B and 234C was treated as consequential. 7. In A.Y. 2018-19, the Assessing Officer disallowed deduction claimed under section 80G

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

TDS credit by directing verification. Interest under sections 234B and 234C was treated as consequential. 7. In A.Y. 2018–19, the Assessing Officer disallowed deduction claimed under section 80G

PASHUPATI CAPITAL SERVICES PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX OFFICER, MUMBAI - 4, MUMBAI

In the result, appeal filed by the assessee is allowed in above\nterms

section 80G deduction out of CSR expenses\nand modify the assessment order as per findings given by the Ld. PCIT.\n2. The brief facts of the case are that, the assessee is a share broking\ncompany and engaged in the business of sale purchase of securities and\nfuture and option transactions in shares in both the exchanges

AUGMONT ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ACIT - CIRCLE 6(1)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in above terms

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanaugmont Enterprises Pvt. Ltd. Acit Circle-6(1)(2), 201, A/B & 202, 2Nd Floor, Trade Vs. R. No. 506, 5Th Floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. Pan: Aagcr3007D (Appellant) (Respondent) Assessee Represented By : Ms. Ridhisha Jain, Ld. Ar Department Represented By : Shri Rajesh Kumar Yadav, Ld. Dr Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement : 12.09.2025

section 80G in respect of CSR expenses of Rs. 10,27,000/- was incorrectly allowed by the Ld. AO and the reasons assigned for doing so are wrong and contrary to the provisions of Income Tax Act and Rules made there under. 3. Your Appellant crave, leave to add, alter, amend or modify any or all grounds of appeal

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

Accordingly, this ground is allowed

TDS credit by directing verification. Interest under sections 234B and 234C was treated as consequential. 7. In A.Y. 2018–19, the Assessing Officer disallowed deduction claimed under section 80G

CHEMICAL PROCESS PIPING PVT LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUMBAI

In the result, the appeal filed by the assessee is allowed in above terms

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

TDS credit carried forward as large deduction is claimed u/s 80G and the donee entity was not approved u/s 80G of the Act. However, in response to the notice, assessee submitted the relevant documents to substantiate the 80G certification which were found in order and the assessment was completed on the return income

ACIT CC 4 3, MUMBAI, MUMBAI vs. MAERSK LINE INDIA PRIVATE LIMITED, MUMBAI

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

80G." 3. Grounds no. 1 to 5, raised in Revenue's appeal, pertain to the deletion of disallowance made under section 40(a)(i) and section 40(a)(ia) of the Act. 4. We have considered the submissions for both sides and perused the material available on record. The brief facts of the case are that the assessee's primary

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

Accordingly, this ground is allowed

TDS credit by directing verification. Interest under sections 234B and 234C was treated as consequential. 7. In A.Y. 2018–19, the Assessing Officer disallowed deduction claimed under section 80G

GOLDMAN SACHS (INDIA) SECURITEIS PRIVATE LIMITED,MUMBAI vs. ADD/JT/DY/ASST/CIT/ITO/NFAC, DELHI

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

80G of the Act and has erred in not providing an opportunity to the Appellant to file a submission in this regard. 9. In not granting the credit of Dividend distribution tax (DDT) paid by the Appellant amounting to Rs. 1,02,19,33,618 as claimed in the return of income by the Appellant and levying consequential interest under

STRIDES PHARMA SCIENCE LIMITED,MUMBAI vs. INCOME TAX OFFICER, 15(3)(2),, MUMBAI

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

80G(4) of the Act which is\notherwise eligible for the Appellant to claim.\nGround 8: Claim of the Appellant amounting to Rs.30,00,000/- as per Section\n35DD of the Act\n8.1 The learned AO and CIT(A) has failed to appreciate that the Appellant had\ninadvertently missed to claim of deduction of 1/5th of the total expenditure\nincurred

M/S PIRAMAL ENTERPRISES LIMIITED ,MUMBSI vs. DY CIT(APPEAL)-RANGE-8(2)(1), MUMBAI

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

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2017-18 M/S Piramal Enterprises Ltd., Dy. Cit, Mumbai-8(1)(2), Or Piramal Tower, Agastya National Facelss Assessment Vs. Corporate Park, Lbs Marg, Centre, Delhi, Kamani Junction, Kurla Room No. 624, 6Th Floor, (West), Aayakar Bhavan, M.K. Road, Mumbai-400070. Mumbai-400020. Pan No. Aaacn 4538 P Appellant Respondent : Assessee By Mr. Ronak Doshi : Revenue By Mr. Rakesh Ranjan, Cit-Dr & Mr. Samuel Pitta, Dr : Date Of Hearing 17/11/2022 : Date Of Pronouncement 28/12/2022

TDS as claimed by the appellant in its return of income. return of income. WITHOUT PREJUDICE TO GROUND I, II, III AND VI AS WITHOUT PREJUDICE TO GROUND I, II, III AND VI AS WITHOUT PREJUDICE TO GROUND I, II, III AND VI AS MENTIONED ABOVE: MENTIONED ABOVE: GROUND NO. VI: DEDUCTION UNDER SECTION 10AA OF GROUND NO. VI: DEDUCTION

LIVLONG INSURANCE BROKERS LIMITED ,MUMBAI vs. PCIT -4 , MUMBAI

80G of the Act is\nheld allowable consistently by the courts. Hence, both on legal ground as\nalso on merits, appeal of the assessee has sufficient force. Therefore,\nrespectfully following the above judicial precedents, the Revision order\non the impugned issue is held to be unsustainable, thus grounds no. 1\nand 2 of appeal raised by the assessee are allowed

ADITYA BIRLA FINANCE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX - 2(1)(1), MUMBAI

In the result, the appeal is partly allowed

Section 80G are not fulfilled. We, thus sustain the ground.\"\n22. Respectfully following the decisions referred above, we set\naside the order of the ld.CIT(A) and direct the AO to delete the addition,\nthus allowing the ground of appeal.\n23.Ground no.V relates to non granting of credit of TCS of Rs.\n1,63,195/-.\n24. Before us, the ld.AR